Although IRPF is a state tax regulated by Law 35/2006, autonomous communities manage 50% of its collection and can apply their own deductions. In Andalucía's case, these measures are detailed in Law 5/2021 on Assigned Taxes, providing fiscal benefits subject to certain requirements.

Among the most prominent deductions are those related to housing. Andalusian citizens can deduct 6% for the purchase or rehabilitation of protected primary residences, or if the buyer is under 35 years old, provided certain income limits are not exceeded. There is also a 15% rental deduction, with a maximum of 1,200 euros annually, aimed at young people, those over 65, people with disabilities, or victims of violence, under specific conditions.

Families also benefit from significant tax advantages. Deductions are available for birth, adoption, or foster care of children (200 euros, potentially reaching 400 euros in depopulated areas), for international adoption (600 euros), for single-parent families (100 euros, extendable), or for large families, up to 400 euros depending on the category. Additionally, educational expense deductions allow for a 15% write-off for activities like language courses or computer science, with a maximum of 150 euros per child.

Furthermore, Andalucía includes specific deductions for people with disabilities, for those living with them or requiring assistance, as well as for domestic help, covering 20% of Social Security contributions. Benefits for investment in companies, legal defense expenses in the labor field, or donations for ecological purposes are also considered.

Notable new deductions are linked to lifestyle and well-being. Taxpayers can deduct 15% of expenses for gyms or sports activities, up to 100 euros annually, and 30% of veterinary expenses for pets, also capped at 100 euros. Families with members diagnosed with celiac disease can apply a deduction of 100 euros per person.