Lorraine Williamson
Spain’s annual income tax return is not just about salary, pensions, or self-employed income. For many residents, the 2025 Renta campaign could also include smaller household costs that are easy to miss.
Gym fees, veterinary bills, private health insurance for autónomos, childcare, rent, books, energy-saving home improvements and even some sport or music costs may all be relevant. But there is a catch.
Many of these deductions are regional. That means what you can claim in Andalucia may be different from what applies in Murcia, Valencia, Madrid, Galicia or Asturias.
The current Renta 2025 campaign began online on April 8, 2026, and runs until June 30, 2026. Telephone assistance opened on May 6, while face-to-face appointments began on June 1, according to the Agencia Tributaria’s official campaign calendar.
At a glance
People filing a Spanish tax return should check whether they can claim:
- private health insurance if they are self-employed
- gym, sports club, yoga, pilates or fitness costs in some regions
- veterinary bills in certain communities
- rent or mortgage-related deductions where applicable
- childcare, school materials, books or education costs
- disability, large family, birth, adoption or care-related deductions
- energy-efficiency work, renewable energy or electric vehicle costs
- some medical, optical, dental or specialist health expenses
- rural living, depopulation zone, or young person deductions
Why this year’s return needs a closer look
The Spanish tax system has a national framework, but regional governments can add their own IRPF deductions. These are known as deducciones autonómicas.
The Agencia Tributaria’s 2025 guide lists deductions by comunidad autónoma, including Andalucia, Aragón, Asturias, Balearic Islands, Canary Islands, Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura, Galicia, Madrid, Murcia, La Rioja and the Valencian Community.
That matters because some of the most eye-catching claims this year are not nationwide benefits. They depend on where the taxpayer was resident and whether they meet income, invoice and payment conditions.
It also means residents should not rely only on the draft return. The borrador can be useful, but it may not automatically include every regional deduction unless the correct information is entered.
Private healthcare for autónomos
One of the most useful deductions for self-employed workers is private medical insurance.
The Agencia Tributaria states that, for autónomos in direct estimation, health insurance premiums can be treated as a deductible expense when calculating net economic activity income. This applies to cover for the taxpayer, their spouse and children under 25 who live with them.
The limit is €500 per person. It rises to €1,500 for each person with a disability.
This is not quite the same as a regional deduction for ordinary employees. It is a self-employed business expense within IRPF rules. Autónomos should check that the policy, invoices and payments are properly documented.
Gym and sports costs
Fitness costs are becoming one of the more talked-about deductions.
In Andalucia, taxpayers may deduct 15% of amounts paid for gym membership, sports centres, sports clubs, federations and similar sports sections. The maximum is €100 per taxpayer. It can cover the taxpayer, spouse or registered partner, and people who give entitlement to family minimums, such as qualifying children or ascendants.
Murcia has a broader sports and healthy activities deduction. It covers 30% of qualifying costs for gyms, sports centres, federations, personal training, pilates and yoga. For people over 65, the deduction can reach 100%. The annual limit is €150 per taxpayer, subject to income limits and invoice requirements.
La Rioja offers 30% for exercise and sports services, rising to 100% for over-65s and people with a disability of at least 33%. The maximum is €300 a year. The services must be carried out in La Rioja and supported by a full invoice.
The Valencian Community also allows deductions for sport and healthy activities. In general, the deduction is 30%, rising to 50% for over-65s or people with disability of at least 33%, and 100% for over-75s or people with disability of at least 65%. The maximum is €150 per taxpayer, with income and payment conditions.
Veterinary bills and pets
Veterinary costs are another area where residents should check the regional rules carefully.
Andalucia includes a deduction for veterinary expenses linked to the acquisition of companion animals or the keeping of assistance dogs. The Agencia Tributaria guide states that qualifying expenses may include compulsory vaccinations, deworming and other mandatory treatments.
The Andalucian deduction is generally time-limited. It applies during the year after acquiring the animal, during the three years after adoption, or for the full period of keeping an assistance dog.
Murcia allows 30% of veterinary service costs for domestic animals, with a maximum of €100 per return. The taxpayer must keep the invoice, and income limits apply.
Castilla-La Mancha includes a more specific deduction for veterinary checks and vaccination costs linked to assistance dogs. The amount is 30%, up to €100 a year, and applies during the whole period the taxpayer keeps the animal.
Medical, optical and specialist health expenses
Some health-related expenses may also qualify, but the rules vary widely.
In the Valencian Community, deductions include certain health costs linked to chronic high-complexity illnesses, rare diseases, acquired brain injury and Alzheimer’s. Families classified as large or single-parent families may have a higher limit.
The same region also includes some costs linked to sport and healthy activity, including services from physiotherapists, podiatrists, dieticians-nutritionists, traumatologists and higher technicians in Dietetics where they meet the rules.
Asturias has a €100 deduction for diagnosed coeliac disease expenses for each affected person in the taxpayer’s family unit.
Andalucia also includes a €100 deduction for families with a diagnosed coeliac family member.
Rent, housing and mortgage-related help
Housing remains one of the biggest areas of regional deductions.
The Agencia Tributaria’s 2025 regional guide includes deductions for rent, home purchase by young people, protected housing, rural housing, home rehabilitation, empty homes prepared for rental, and mortgage interest increases in some regions.
These are often heavily restricted. Some apply only to young people, people with disabilities, large families, rural residents, tenants in specific areas, or homes bought before certain dates.
Residents should also check whether they still qualify for older national deductions, especially where a habitual home was bought before the rules changed. This is an area where professional advice can prevent expensive mistakes.
Children, childcare and education
Families may also be missing deductions linked to children and education.
The 2025 guide includes regional deductions for birth, adoption, foster care, large families, single-parent families, childcare, nursery expenses, school materials, textbooks and some educational costs.
Andalucia, for example, lists deductions for educational expenses, large families, birth and adoption, and foster care, alongside newer deductions for sport, pets and coeliac disease.
In other regions, the deductions may be linked to nursery places, school books, language learning, musical training or care of children under three.
Energy, renewables and electric vehicles
Residents who spent money improving their home may also need to check energy-related deductions.
The national Renta 2025 guidance includes the extension of deductions for certain home renovation and energy-efficiency improvements.
The regional guide also lists deductions connected to renewable energy installations, self-consumption, sustainable housing improvements, electric vehicles and charging infrastructure in some communities.
These deductions usually require certificates, invoices and proof of payment. In many cases, cash payments will not be enough.
Rural living and depopulation zone deductions
Several regions now use tax deductions to encourage people to live in smaller towns or rural areas.
The 2025 guide includes deductions linked to residence in depopulation-risk municipalities, rural home purchase or rehabilitation, internet access for emancipated young people, domestic electricity and gas costs for young people, and moving for work to certain rural areas.
These deductions can be useful for residents outside large cities. However, they are usually linked to specific towns, age limits, income thresholds or minimum periods of residence.
Donations, culture and sport
Charitable giving, cultural patronage and sport-related donations can also reduce tax in some cases.
The regional guide includes deductions for donations to environmental causes, scientific research, cultural heritage, biosanitary research, sports clubs, foundations, social organisations and international development bodies.
Again, documentation is essential. The organisation receiving the donation usually needs to meet specific legal requirements.
The paperwork rule: invoices matter
The common thread is documentation.
Several deductions require a proper invoice, not just a receipt. Some also require proof of payment by card, bank transfer, cheque or bank deposit.
Murcia’s sports deduction, for example, requires a qualifying invoice and states that the taxpayer must keep it during the limitation period.
Andalucia’s sports deduction also requires taxpayers to keep supporting documents proving their right to the deduction.
For anyone using a gestor, it is worth sending more than the obvious salary or self-employed paperwork. Gym invoices, vet bills, health insurance, nursery receipts, rent contracts, school material invoices and energy-efficiency documents could all be relevant.
Check before pressing submit
Spain’s 2025 tax return may offer more deductions than many residents realise. But the key question is not simply “Can this be claimed in Spain?”
It is: “Can this be claimed in my comunidad autónoma, for my income level, with my paperwork, for the 2025 tax year?”
Anyone unsure should check the Agencia Tributaria’s regional deduction guide or speak to a qualified tax adviser before filing. A few minutes reviewing the details could make the difference between missing a refund and claiming something that does not apply.