Héctor Barbotta

Seville

Wednesday, 25th February 2026 at 16:03

Those people who need to repair their homes damaged by the series of storms that battered most of Andalucía this month (and last) will be eligible for a 100 per cent deduction on their taxes for any repair costs incurred. This is one of the measures included in the tax package that the Junta de Andalucía will approve this Wednesday to benefit those affected in one way or another by this extreme weather event. This aid goes along with the other direct assistance launched last weekend.

In addition to the personal income tax deductions, the package also includes the same measure to purchase or rent homes in the event of damage, and lower rates on stamp duty and property transfer tax (known in Spain as ITP-AJD).

The law will include special measures that will reduce the tax burden for those who must repair or replace their home or need to replace damaged essential items, as well as those who were forced to evacuate their homes.

The package includes super-reduced property transfer taxes and stamp duties, and deductions for personal income tax. A temporary deduction of 100% of the repair costs of the damaged home, up to the limit set by the regional tax liability, will be made in IRPF. If the regional tax liability equals or is less than the eligible expenses, then the taxpayer won’t pay regional personal income taxes in 2026.

This deduction only applies to a primary home or a property that has been rented out to a third person who will use it as their primary dwelling. This does not apply to the purchase of personal property. You can deduct the amount you paid for repairs to your home only if it is not covered by public aid, insurance, or other sources of income.

The decree-law package that the Junta governing council of Ministers will approve on Wednesday will extend the home purchase deduction for those who lost their home regardless of their age, or whether they purchased a subsidised home (VPO). All those who need to purchase a new house will be able deduct 6 percent of the price including all expenses if they do it during the 2026 fiscal year.

All those who have lost their home because of flooding and are forced to rent a new place can also benefit from the 15 percent tax deduction. The income of taxpayers is not a factor in determining the amount of any temporary or exceptional deductions.

The second set of measures focuses solely on ITP-AJD and rates are reduced to zero percent. In the category of onerous property transfer (TPO), the rate is zero percent for the purchase of a primary home to replace a damaged one up to a limit of 250.000 euros. For all other properties, such as shops, warehouses or farms, a rate of super-reduced 3.5 percent has been established, also with a value cap (150,000 euros).

The property transfer tax is zero percent for vehicles that replace those permanently decommissioned because of storm damage.

The rate of stamp duty is also zero percent for primary residences, and 0.3 percent for secondary homes or businesses.

According to the estimates of the regional finance minister, these measures may benefit approximately 1,500 people – mainly via personal income tax.