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Madrid regional IRPF deduction: rental of primary residence

Madrid’s regional (autonomic) IRPF deduction for renting a primary residence is 30% of annual rent paid, capped at €1,237.20/year, for tenants under 40 who meet income limits; this is separate from the state-level rental deduction.

Official page
IRPF 2025 - Deducciones autonómicas - Comunidad de Madrid
Last checked
15 Oct 2026

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