es-irpf-deductions

Calculate national and regional credits for ordinary Spanish resident IRPF in 2026. Covers startup subscriptions, donations, legacy home investment and rental transitions, business reinvestment, energy improvements, electric vehicles, renewable self-consumption, maternity, childcare and large-family or disability credits. Implements all fifteen common-territory regional credit catalogues, with income gates, eligible bases, sharing, tax limits, advance-payment reconciliation, holding conditions and authorised carry-forwards. Use for deducciones autonómicas, maternity deductions, family credits, alquiler, charitable gifts, home improvements, regional investment relief or unused deductions. Distinguishes state-only credits, shared national credits, regional credits and refundable differential credits. Two executable examples test property-credit interactions, exempt aid, maternity advances and a regional carry expiry. Separate territorial Guides supply ordinary foral and Ceuta/Melilla met

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)