On 21 October 2026, the Council of Ministers approved Royal Decree-Law 7/2026, introducing a temporary IRPF deduction for the acquisition of habitual residence by taxpayers expecting their third (or subsequent) child. The measure, effective for purchases formalized between 1 January 2027 and 31 December 2028, allows a 15% deduction on the acquisition cost (max €15,000 per taxpayer, €30,000 joint filing) against state and regional IRPF liability, provided the child is born within 24 months of purchase. The deduction is compatible with the existing state deduction for young buyers (<35 years, 10% up to €9,000) but not with regional first-home deductions. Certification requires a medical certificate of pregnancy (gestation ≥12 weeks) at notarial signing.
Key Takeaways
- Targeted Natality Policy: The measure explicitly links housing affordability to demographic goals, estimating 12,000 additional births/year among beneficiary households (INE projection).
- Regional Interaction: In Madrid and Andalusia (where regional deductions are generous), taxpayers must choose the optimal combination; modeling shows the new state deduction + regional young buyer deduction often beats regional first-home deduction.
- Anti-Abuse Safeguards: The 24-month birth deadline and medical certificate requirement aim to prevent speculative purchases; clawback applies if birth doesn’t occur, plus 5% annual interest.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement