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

Autonomous Community of Galicia

Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Galicia may apply the following regional deductions:

  1. By birth or adoption of children
  2. For families with two sons and daughters
  3. For large family
  4. For fostering minors
  5. For the care of minor children
  6. For taxpayers with disabilities, aged 65 or over, who require help from third parties
  7. For rental of main residence
  8. For expenses directed to the use of new technologies in Galician homes
  9. For investment in the acquisition of shares or equity interests in new or recently created entities
  10. For investment in the acquisition of shares or equity interests in new or recently created entities and their financing
  11. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
  12. For donations for scientific research and development and technological innovation
  13. For investment in climate control and/or hot water installations that use renewable energy in the primary residence and exclusively for self-consumption
  14. For rehabilitation of real estate located in historic centers
  15. For investment in companies that carry out agricultural activities
  16. For the subsidies and/or aid obtained as a result of the damage caused by the forest fires that led to the activation of the PEIFOGA in Situation 2 that occurred in Galicia in 2025
  17. For energy efficiency improvement works in residential buildings or single-family housing
  18. For the aid and subsidies received by top-level sportsmen and sportswomen in Galicia
  19. For the acquisition and rehabilitation of housing in model village projects
  20. For investment in the acquisition of shares or equity interests in entities that carry out certain projects declared to be of special public, social or economic interest
  21. For expenses arising from the adaptation of an empty property for rental as housing
  22. For the leasing of empty homes
  23. For the aid and subsidies received by people diagnosed with amyotrophic lateral sclerosis or with its phenotypes
  24. For the purchase of textbooks and school supplies
  25. For the aid received by people affected by thalidomide in Spain during the period 1950-1985