In 2026, there are new expenses that will start to count towards IRS collection deductions, books, shows, museums and libraries, as long as you request an invoice with NIF, a benefit that will only have an impact when you submit the 2026 IRS in 2027, but which already requires attention from now on.
The news was recalled by the Tax Authority (AT) on social media, highlighting that these expenses are included in deductions due to an invoice requirement, as is already the case in other sectors, and that the taxpayer must request an invoice with NIF to benefit.
In practice, it involves expanding the list of eligible activities in article 78-F of the IRS Code, maintaining the same mechanism: deducting a part of the VAT incurred, within an annual limit per household.
What expenses will start to count in 2026
According to the AT, expenses for purchasing books in specialized establishments, purchasing tickets for shows (theater, music, dance and other artistic and literary activities) and entrance fees to museums, historical sites and monuments are now included, in addition to those already existing.
Expenses associated with requesting books and other documents from libraries and archives also come into play, extending the benefit to cultural consumption and services linked to access to heritage and knowledge.
Eligibility depends on the issuing entity (CAE/activity) and the registration of the invoice communicated to AT, which makes it essential to request an invoice correctly, with NIF, at the time of payment.
How much can you deduct and what is the limit
The announced rule maintains the same ceiling: these expenses allow you to deduct 15% of the VAT incurred, up to a global limit of 250 euros per household.
This value is not “per expense” nor “per category”: it contributes to a global annual limit of deductions per invoice requirement, so the real advantage depends on the set of invoices accumulated throughout the year and the VAT actually paid.
It leaves a warning that you should not forget: the measure applies to the 2026 IRS (declaration delivered in 2027), but invoices must be requested and registered in 2026 to enter the account.
What to do now to avoid losing the deduction in 2027
The simplest step is the most important: when buying books, tickets or tickets, always ask for an invoice with NIF and confirm that the purchase was associated with your taxpayer (especially when payment is quick or made online).
Afterwards, it is worth monitoring the e-Fatura registration throughout the year, because poorly communicated invoices, without NIF or issued by entities outside the eligible activities may not count towards the deduction.
And a detail that makes a difference: there is no need to “ask differently”, the benefit arises from the same mechanism as the invoice requirement, as long as the invoice exists, has a NIF and is communicated correctly.
It’s not the only change: rent deduction rises to €900 in 2026
In parallel, there is another change that could affect the taxes of many families: the maximum limit for income deduction in the IRS rises to 900 euros in 2026, according to DECO PROteste, with a further increase expected to 1,000 euros in 2027.
This increase will have an impact on the IRS delivered in 2027 and is associated with housing policy measures announced by the Government, which also mentioned this increase in the deduction ceiling.
For the taxpayer, the practical rule remains: for the rents to count, the contract must be registered and the rents must be communicated to Finance (for example, via electronic receipts), so that the information appears correctly in the declaration.
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