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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For taxpayers who move their habitual residence to Extremadura

Regulations: Art. 11 sexy TextConsolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

  • In general : he 50 percent of the full regional quota.

  • In the case of taxpayers who are under 36 years of age on the accrual date of IRPFABBR: he 75 percent of the full regional quota.

    In case of taxation jointThe age requirement must be met by the taxpayer who transfers their residence to Extremadura.

    In the above case, the deduction percentage of 75 percent will be applied to the entire regional tax liability of the joint declaration.

Requirements for applying the deduction

  • That the taxpayers move their habitual residence in Extremadura from January 1, 2025.

    For these purposes, a change of habitual residence shall be deemed to occur when the taxpayer establishes their habitual residence in Extremadura under the terms provided for in Article 72 of the Law of IRPFABBR.

    In case of taxation jointWhen taxpayers belonging to a family unit have their habitual residence in different Autonomous Communities, this deduction may be applied provided that the member of said family unit with the highest taxable base, according to the rules of individualization of tax, moves to Extremadura.

    In the above case, the corresponding deduction percentage will be applied to the entire regional tax liability of the joint declaration.

  • That maintain their habitual residence in Extremadura continuously for at least three years from the moment the change occurs.

    If the taxpayer dies before the expiry of this period or if any of the circumstances provided for in the regulations apply IRPFABBR that do not determine the loss of the status of habitual residence, the previous requirement will not be considered unfulfilled.

Temporal scope of application of the deduction

The deduction will be applicable in the tax period in which the transfer occurs and in the next two exercises.

Since the rule requires that the taxpayer be under 36 years of age on the accrual date, in order to apply the increased deduction percentage of 75 percent, the age requirement must be met in each of the years in which the deduction is made.

Loss of the right to deductions made

In the event of non-compliance with the established requirements, the taxpayer must proceed to regularize the deductions previously made in accordance with the terms established in the current regulations of IRPFABBR.