Good to know · Taxes

Extremadura regional IRPF deduction for rental of habitual residence (tramo autonómico)

Extremadura’s regional personal income tax (IRPF) offers a deduction of 30% of rent paid for a habitual residence, capped at €1,000/year generally or €1,500/year in rural municipalities (under 3,000 inhabitants), subject to personal and income conditions.

Official page

Manual práctico Renta 2025 — Deducciones autonómicas — Comunidad Autónoma de Extremadura — Arrendamiento de vivienda habitual

Last checked

15 Oct 2026