Good to know · Taxes
IRPF deduction for buying your main home in the Basque Country
All three Basque territories (Bizkaia, Gipuzkoa, Álava) give an IRPF deduction of 18% of what you pay toward buying your main home, up to 1,530 euros a year, or 23% up to 1,955 euros for people under 36 and some households, with a lifetime limit of 36,000 euros (2025 tax year).
- Official page
- Manual de la Renta 2025: deducción por adquisición de vivienda habitual
- Last checked
- 22 Oct 2026
In the guide: the 4 steps, what to bring (2 items), and 3 Easy to miss lines, with every official source.
One Easy to miss, on us
Age (under 36) and large-family status are judged on the tax accrual date, 31 December.