IRPF deductions 2026: the ones employees forget most

Formal education expenses (master's, MBA, university courses) are deductible as long as they relate to your professional activity. This deduction is designed to encourage continuous learning and skill improvement. Use the IRPF calculator to see how they affect your effective rate.

The annual limit is 10% of net work income, with a maximum of €500. This means if you earn €30,000 net annually, you can deduct up to €3,000 in training, though the absolute limit is €500. Keep all certificates and invoices in case the tax office requests them.

In addition to formal education, expenses for professional updating and retraining necessary for your job performance are also deductible. This includes mandatory certifications, workplace safety courses, and sector-specific technical training.

Pension plan contributions directly reduce your taxable base. The general limit is €1,500 annually, but it may vary by autonomous community. Some regions like Madrid or Catalonia have specific additional limits. It's important to check your community's regulations before making contributions.

Simulate different contribution scenarios with the IRPF calculator to find the optimal balance between tax savings and needed liquidity. Remember that money contributed to pension plans is locked until retirement, with very specific exceptions.

In addition to traditional pension plans, there are other tax-advantaged products such as Guaranteed Pension Plans (PPA), Company Pension Plans (PPE) and long-term savings insurance. Each has its own rules and limits.

Donations to NGOs with social purposes offer up to 80% deduction in IRPF quota. This is one of the most generous deductions in the Spanish tax system. To apply it, the recipient entity must have non-profit organization status.

The 80% deduction applies to the first €150 donated. Above that amount, the deduction is 40%. This means a €500 donation would give you a €270 deduction (€120 for the first €150 + €150 for the remaining €350).

In addition to monetary donations, in-kind donations (material goods, rights, etc.) are also deductible. In these cases, the deduction value is calculated based on the market value of the donated goods.

Many employees are unaware that they can deduct certain expenses they paid out of pocket but that correspond to their employer. This includes uniforms, work tools, unreimbursed travel expenses, and office supplies necessary for work.

For these expenses to be deductible, they must be essential for job performance and not reimbursed by the company. It's essential to keep all invoices and receipts proving the necessity and payment of the expense.

The deduction for worker-paid expenses has an annual limit of €500. This limit is shared with other deductible expenses, so it's important to prioritize expenses that offer the greatest tax benefit.

Each autonomous community has its own specific deductions that can be added to state ones. For example, Madrid offers deductions for habitual residence rent, while Catalonia has deductions for acquiring officially protected housing.

It's crucial to check the deductions available in your autonomous community before filing. Some regions offer deductions for birth or adoption, care of dependent family members, or housing adaptation expenses for people with disabilities.

Regional deductions can represent significant savings, especially if you live in communities with more favorable taxation. Use the IRPF calculator selecting your community to see the exact impact on your return.