Andalusia Introduces Tax Deduction for Pet Owners in 2026

The government of Andalusia has introduced a new tax deduction for pet owners, included in the regional budget law for 2026 (Ley 8/2025, de 22 de diciembre, del Presupuesto de la Comunidad Autónoma de Andalucía para el año 2026). This measure is published in the Boletín Oficial de la Junta de Andalucía (BOJA) and applies to the regional portion of the personal income tax (IRPF).

Under this new rule, taxpayers in Andalusia can claim a deduction of 30 % of veterinary expenses for companion animals or assistance dogs. The maximum amount that can be deducted is €100 per year per taxpayer. Eligible expenses include consultations, vaccinations, treatments, sterilisation when required by animal welfare law, and other veterinary services, provided they are documented with invoices from authorised veterinarians.

The period during which the deduction can be claimed depends on how the animal was acquired. For most pets, the deduction applies for the year after acquisition. For pets that have been adopted from shelters, it can be claimed for up to three years. For assistance animals, such as guide dogs, the deduction applies for the entire period the taxpayer owns the animal.
This measure is fully confirmed in the official BOJA publication, making it a legal entitlement for qualifying taxpayers in Andalusia. It will take effect for expenses incurred in 2026, and the first time it can be claimed will be on the 2027 tax return.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.