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Practical Guide to Income Tax 2025. Part 1.

Chapter 16. General deductions from the tax liability in the 2025 tax year

  1. Introduction
  2. Deduction for investment in main home: Transitional scheme
  3. Deduction for investment in companies of new or recent creation
  4. Deductions for incentives and stimuli to business investment in economic activities in direct estimation
  5. Deductions for incentives and stimuli for business investment in economic activities in objective estimation
  6. Deductions for donations and other contributions
  7. Deduction for income obtained in Ceuta or Melilla
  8. Deduction for habitual and effective residence on the island of La Palma during the year 2025
  9. Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
  10. Deduction for rental of the residence: Transitional scheme
  11. Deductions for energy efficiency improvement works in homes
  12. Deductions for the purchase of plug-in electric vehicles, fuel cell vehicles and charging points
  13. Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area