The 2025 income tax campaign incorporates a new deduction of up to 340 euros for taxpayers with employment income equal to or less than 18,276 euros and who do not receive other income exceeding 6,500 euros. The measure is designed to compensate for the effect of the rise in the Minimum Interprofessional Wage.
New deduction for lower employment income
This is one of the main novelties of the exercise. It can be applied by those who simultaneously meet the two fixed limits, both in employment income and in the rest of income. The maximum amount foreseen is 340 euros.
Along with this incorporation, several already known state deductions are maintained. The 15% for the acquisition of electric vehicles remains in force, as does the 15% for the installation of charging points.
Also continue the deductions for works to improve energy efficiency, with percentages that range between 40% and 60%.
Mortgage, rent and pension savings
In the case of main homes acquired before 2013, the taxpayer can deduct up to 9,040 euros annually for the payment of the mortgage or home insurance.
For rental contracts prior to 2015, the possibility of deducting 10.05% of the amounts paid during 2025 is maintained, provided that the taxable base is less than 24,107.20 euros.
In individual pension plans, the general deduction limit remains at 1,500 euros per year.
Also, the deductions for donations to non-profit entities and for investment in newly created companies remain in force.
The regional deductions remain unchanged
In the autonomous section, deductions remain without modifications. In cases of birth, adoption or foster care, each parent can deduct 150 euros. If it is a joint declaration or a single-parent family, the amount rises to 300 euros.
In the rental of the habitual dwelling, the autonomous deduction is 10% of up to 500 euros annually in individual taxation. In joint taxation, it reaches 10% of up to 1,000 euros per year.
To apply this rental deduction, certain requirements must be met, among them being under 35 years old, having been unemployed for more than 183 days, or being over 65 years old.
For rehabilitation of the habitual dwelling, 1.5% of the amounts paid during the year can be deducted, with a maximum base of 9,040 euros.
Additionally, there is a regional deduction of 15% for donations to entities that promote Catalan or Occitan.