The Junta de Andalucía has, for the first time, incorporated tax relief for pet owners into its regional income tax framework. From the 2026 tax year, taxpayers with fiscal residence in Andalusia will be able to deduct 30 per cent of their veterinary expenses, up to a maximum of €100 per taxpayer per year.
Spain Press Editorial Team
The measure is set out in the 2026 Budget Law of the Autonomous Community of Andalusia and applies exclusively to the regional component of personal income tax (IRPF). Although it formally enters into force on 1 January 2026, it will be applied for the first time in the income tax return for the 2026 fiscal year, to be filed in the spring of 2027.
Eligible expenses include essential veterinary services such as mandatory vaccinations, routine check-ups, medical treatments and necessary surgical procedures. All expenses must be supported by an official invoice issued by an authorised veterinary clinic and made out in the name of the taxpayer.
The tax relief applies to companion animals and assistance animals as defined under Andalusian animal welfare legislation. In the case of animals purchased, the deduction may generally only be claimed during the first year following acquisition. By contrast, animals adopted from shelters or recognised animal welfare organisations allow the deduction to be applied over three consecutive tax years. Assistance and therapy animals are not subject to any time limit, provided they remain properly registered and continue to fulfil their designated function.
All animals must be identified with a microchip and registered in the Andalusian Animal Identification Register (RAIA). Livestock animals are excluded for tax purposes, as are species that do not meet the legal requirements for identification and registration.
The regional government has also introduced income thresholds, meaning that taxpayers with higher taxable bases are excluded from the measure. The stated aim is to support households with middle incomes, encourage responsible pet ownership and promote adoption over purchase.
With this initiative, Andalusia positions itself among the first autonomous communities in Spain to explicitly incorporate veterinary expenses into its regional social and tax policy agenda.
