Deductions in Renta-2026: How to Maximize Benefits for Housing, Rent, and Electric Vehicles. In 2026, Spain's tax declaration brings new opportunities for deductions: housing, rent, electric cars, energy efficiency, and donations. We explain who can take advantage of them and how, so you don’t miss out on your money.
In 2026, Spanish taxpayers gained an opportunity to significantly reduce their tax bill thanks to an expanded list of federal deductions. The new and current measures apply to expenses related to housing, rent, investments, energy efficiency, eco-friendly transportation, and charitable contributions. However, to take advantage of these opportunities, it is important not only to meet the requirements but also to correctly fill out the relevant sections of the tax return.
Deductions are still divided into permanent and temporary categories. For example, the mortgage deduction only applies to those who purchased property before 2013, and the rent deduction applies to contracts signed before 2015. These benefits are no longer available to new owners and tenants. Those who meet the criteria must indicate their expenses in specific fields: for mortgages — [547] (federal section) and [548] (autonomous region), for rent — [562].
Investments and energy efficiency
Among the current deductions are investments in new or recently established companies. This measure supports entrepreneurship and is recorded in field [653]. For those investing in the energy efficiency of their homes, there are separate fields: [1655], [1656], and [1657], depending on the type of work. This may include insulation, window replacement, or upgrading heating systems, provided these improvements actually reduce energy consumption.
Mobility and ecology
In 2026, deductions for purchasing electric vehicles and installing charging stations remain in effect. These expenses are recorded in lines [1678] and [1679]. The program runs until the end of 2025, so it's important not to miss the deadline. Such measures encourage the switch to environmentally friendly transport and allow you to recover part of the costs in your next declaration.
Charity and special territories
Deductions are also available for those who support non-profit organizations or contribute to the preservation of historical heritage. For this, line [723] is provided. In addition, separate benefits apply to income received in Ceuta and Melilla—they must be indicated in line [588]. Usually, such deductions are split between the federal and regional parts of the tax, but there are exceptions.
How not to miss out on a deduction
The main mistake is forgetting to enter the information in the required field. Here are the key positions for the 2026 declaration:
- Housing (mortgage): [547], [548]
- Rent: [562]
- Investments in new companies: [653]
- Energy efficiency: [1655], [1656], [1657]
- Electric vehicles: [1678]
- Charging stations: [1679]
- Donations: [723]
- Income in Ceuta and Melilla: [588]
Before submitting the declaration, carefully review the draft and make sure all expenses and investments are reflected in the correct sections. Even a small mistake can cost you hundreds of euros.
Practice shows: making the most of deductions has become an increasingly important tool for the family budget. For example, in Madrid, the authorities have recently launched subsidies for employers who hire young professionals—read more about this in our coverage. about new subsidies for youth employment. Such measures, like tax deductions, are becoming part of a broader strategy to support citizens and businesses.
In conclusion, it is worth noting that Spain's tax system is regularly updated, and deduction conditions may change. Keeping up with changes and consulting professionals is the best way to take advantage of opportunities and avoid overpaying.
