In which communities it can be done and how to do it in the 2026 declaration

We are going to explain how and where you can have one deduction for living in a municipality at risk of depopulation in your Income 2025, which is the declaration we make in 2026 to account for the last fiscal year. You can now request and submit your draft online and from the mobilebut if you live in a small town or rural area with few inhabitants or with a tendency to aging and emigration, you should pay attention to this before confirming it.

We have already told you what they are the most important boxes that should be reviewed in the income. And we also have guides on how to deduct you home insurance, gym fee, vet expenses, glasses and contact lenses, school supplies either the rent of your habitual residence. Now it is the turn of a deduction specifically designed to stop the depopulation of the rural interior.

Being able to benefit from this deduction It depends on the autonomous community in which you live.because it is only available in a few and conditions change. But before going into the details of each one, there are a series of general requirements that are repeated in practically all of them.

Requirements in addition to the community where you live

Although each autonomous community establishes its own conditions for this and other deductions, there is always a series of common requirements that are repeated in practically all of them. These are the requirements that you should know about how to request the deduction or if you can do so.

• Have a habitual residence: No, this help is not for when you have a second residence in the town and go on weekends. The deduction is only for those who live there permanently, when you spend the greatest number of days of the year in that town and have it registered as your habitual residence.
• The municipality must be on the official list: It’s not enough that it’s a small town. The municipality must be registered on the list of those that are in depopulation or demographic risk of the autonomous community to which they belong.
• The deduction does not appear in the draft: Like almost all regional deductions, this one does not fill itself out. If you commit the draft without reviewing it, you will lose it. You have to add it manually in Renta Web.

Deductions for each autonomous community

We start with this table where we summarize the autonomous communities where you will be able to receive the deduction for living in a municipality at risk of depopulation, as well as the amount. This way, you will have everything clear at a glance.

Deduction for living in a municipality at risk of depopulation in Cantabria

In Cantabria you have a deduction of 20% of the full regional quotaalthough with a maximum of 500 euros in the deduction. Come on, if you have a regional quota of 2,000 euros, 400 will be deducted, and if it is 3,000 or more, the limit is 500.

In order to apply this deduction you must be a person under 40 years of age and reside in that municipality habitually. You must have lived during the entire last calendar year, so you have no deduction if you moved in the middle of last year.

If you are going to do joint taxationthe deduction is applied to each of the taxpayers in the family unit that individually meets the requirements. Each one may apply it separately even if the joint declaration is made.

Deduction for living in a municipality at risk of depopulation in Extremadura

Extremadura has a different approach. Apply a deduction of 15% of the full regional quotabut without any type of limit or maximum amount. Furthermore, it is not intended that you live in the town on a list, but rather that you live regularly in a municipality with a population of less than 3,000 inhabitants within the autonomous community.

However, yes there is an income limit to be able to access the deduction. Within this limit, the sum of the general tax base and savings must not exceed the 28,000 euros in individual taxation nor the 45,000 euros in joint taxation.

If you are going to do joint taxationthe amount of the deduction is the amount that corresponds to you when you are entitled to it. Come on, the 15% will be applied to the proportional part of the full regional quota that corresponds to you within the family unit.

Deduction for living in a municipality at risk of depopulation in the Valencian Community

The Valencian Community is where this deduction is easiest to understand, but it is also the one that gives the least money. You receive a fixed amount of 330 euroswhich grows by 132 euros if you are entitled to the minimum for descendants for one person, by 198 euros if it is for two, and by 264 euros if it is for three or more.

The deduction is incompatible with regional deductions for birth, adoption or foster care for the same descendant. Furthermore, to opt for it you must live in a registered municipality in the Municipal Cooperation Fund against depopulation

What documentation should you keep

Although in none of the autonomous communities you will have to attach any document to verify your data, it is possible that the Treasury will ask you for supporting documents during the following four years. Therefore, it is advisable that you have saved documents that prove that you have lived in that municipality in 2025, which is the year for which taxes are paid in this income tax return.

This can be the registration, rental contract, property deeds, receipts for supplies in your name, and other similar documents.

In Xataka Basics | Income Guide 2025: calendar, previous steps and how to prepare for the 2026 declaration