The 2026 Income Tax campaign starts on April 8 and, as every year, millions of taxpayers will review their draft to confirm whether they have to pay or receive a refund. However, many make the same mistake: accepting it without checking if they are applying all available deductions.
Tax experts insist that there are usual expenses that can reduce the personal income tax bill and that, in many cases, go unnoticed. Some depend on state regulations and others vary according to the autonomous community, which makes it essential to review each case in detail.
Although the Treasury includes a good part of the tax information, it does not always incorporate all deductible expenses automatically.
This means that small amounts can end up having a significant impact on the final result, both to reduce what is paid and to increase the refund.
Union dues and professional associations
One of the most forgotten expenses are union dues.
These can be deducted as an expense linked to employment income, although they do not always appear correctly reflected in the draft.
Payments to professional associations can also be included when membership is mandatory to carry out the activity. In this case, the maximum deductible limit is 500 euros annually.
Legal defense expenses
Another little known concept are the expenses derived from labor conflicts.
If a taxpayer has had to face a process related to dismissals, wage claims, or other litigation with their company, they can deduct these costs up to a maximum of 300 euros per year.
That said, it is necessary to justify the expense and its direct relationship with the procedure.
Donations to NGOs and foundations
Contributions to non-profit entities also allow for reducing the IRPF.
For this campaign:
- 80% of the first 250 euros donated can be deducted
- From that amount, the percentage is 40%
- It can go up to 45% if donated recurrently to the same entity
It is essential to have the certificate issued by the organization.
Deduction for maternity and daycare
Working mothers with children under three years old can apply a deduction of up to 1,200 euros annually per child.
In addition, there is an additional increase of up to 1,000 euros for expenses of nursery or authorized childcare centers.
This deduction can be applied directly in the declaration or collected in advance.
Rent: only in specific cases
The state deduction for rent is no longer applied generally.
Only can benefit from it those who signed their contract before 2015 and already applied it previously.
Currently, the majority of deductions for rent depend on each autonomous community, with specific advantages for young people or low incomes in some territories.
Medical expenses: depend on your community
Healthcare expenses do not have a general state deduction, but they do exist in some autonomous communities.
For example:
- Canary Islands allows deducting expenses such as dentist or glasses
- Cantabria includes uncovered healthcare treatments
- Valencian Community includes deductions for oral health
These differences make fundamental to review the autonomous regulations.
Many of these expenses are part of daily life, but are not always taken into account when making the declaration.
Reviewing them before confirming the draft can mean a significant saving without the need to carry out any additional management beyond correctly including the information.
