Autonomous Community of Andalusia
Taxpayers who in 2025 had their habitual residence in the territory of the Autonomous Community of Andalusia may apply the following regional deductions:
- For amounts invested in the rental of the habitual residence
- For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
- For taxpayers with disabilities
- For taxpayers with disabled spouses or common-law partners
- For assistance to people with disabilities
- For veterinary expenses arising from the acquisition of pets