Good to know · Taxes

IRPF deduction for rent paid on habitual residence - Bizkaia, Gipuzkoa and Álava (2025 reform)

All three Basque foral territories (Bizkaia, Gipuzkoa and Álava/Araba) apply the same IRPF rent-deduction scale as of the 2025 reform: a standard 20% deduction capped at €1,600/year, rising to 35% capped at €2,800/year for taxpayers under 36, large families, people with 65%+ disability or recognized dependency (and those living with them), and victims of domestic/gender violence.

Official page

Norma Foral del IRPF de Bizkaia (Norma Foral 13/2013), artículo 86 - deducción por alquiler de vivienda habitual

Last checked

15 Oct 2026