Among the new measures, a deduction of 250 euros per year is established for hiring individuals to care for children under 12 years old. Additionally, a 1,500 euro deduction is introduced for women rejoining the labor market after caring for children under three years old, and 200 euros annually for men who reduce their working hours or request leave to care for their children.
Regarding care for people with disabilities and dependency, a 250 euro deduction will apply for their care, increasing to 500 euros for professional care. The Deputy of Treasury and Finance, Itxaso Berrojalbiz, emphasized that these measures aim to make work-life balance “a reality”.
“"These measures, all of them, seek to balance the market and support both property owners and tenants, with the aim of making renting a more accessible and fair option for everyone."
In the housing sector, support for youth has been strengthened, extending the age limit for deductions to 35 years. Young people acquiring their habitual residence can apply an increased deduction of 23% without the annual maximum base limit of 8,500 euros in the year of purchase. The period to use the housing account has been extended from six to ten years, and the deduction has increased from 18% to 23%.
This support also extends to groups “in need of special assistance,” such as large families, single-parent families, victims of gender violence, and people with disabilities or dependency. These groups can also apply the increased 23% deduction, with an annual limit of 1,955 euros, when facing a mortgage or purchasing their home.
To increase the supply of affordable rental housing, benefits will also be extended to landlords. Individuals who put a home on the market will receive, in addition to the general 20%, an extended bonus of 30% for permanent rentals. If the apartment is located in a “stressed area,” the bonus will be 70%.
Contributions to employment EPSVs will have an additional incentive: a deduction between 10% and 25%, with young people always able to apply the highest percentage. Self-employed individuals will also have specific deductions for contributions, with an additional 10% and 15% for young self-employed individuals or preferred systems.
Regarding the green transition, a new 15% deduction, with a limit of 3,000 euros, is established for energy efficiency improvement works and the integration of renewable energies in homes. To promote sustainable mobility, deductions of up to 10% are set for the purchase of new zero-emission vehicles and 15% for the establishment of charging points.
Finally, the fiscal review has established a special regime for certain deductions. If an individual could not apply the deduction for renting their habitual residence in the corresponding year, they can do so in the following five years in their Income Tax declarations. Fiscal incentives for teleworking are also introduced.
