The 2025 Income Tax campaign begins on April 8, 2026, which will bring a large number of deductions in Andalusia, much to the delight of taxpayers. In this regard, the Regional Government is considering new tax cuts that Juanma Moreno announced last September, such as deductions for veterinary expenses or gym membership fees. To these can be added one of the most interesting deductions, that relating to the rental of the primary residence, which raises the maximum deductible amount to €1,200.
This deduction aims to benefit young people and the elderly, especially groups that are most economically vulnerable.
Who can benefit from this rent “discount” in Andalusia?
As pointed out by the president of the Andalusian Regional Government, Juanma Moreno, this extension of the current deductions will apply to young people under 35, people over 65, victims of gender violence, and victims of terrorism.
The limit, in the 2025 financial year, is increased from €900 to €1,200 and up to a maximum of €1,500. In any case, “the ceiling for qualifying for this reduction,” according to the regional government’s website, is a maximum income of €25,000 for individual taxation and €30,000 for joint returns.
How to apply the deduction in the draft tax return
The campaign will begin in April, when these benefits can be reviewed in detail in the draft.
Thus, young Andalusians who meet the requirements—that is, we remind you, those whose total taxable income does not exceed €25,000 per year—must provide the necessary documentation.
Specifically, it is intended to benefit young people and…
Ultimately, a certificate of the deposit must be provided, confirming that the owner has allocated the amount to the Regional Government. In this way, interested parties will be able to deduct up to 15% of the rent paid for their primary residence.
This measure came into force with the publication of the BOJA last September, although its effects apply retroactively from January 1, 2025, in order to take advantage of it in this income tax campaign.
