The range of expenses that can be deducted from IRS collection upon presentation of an invoice expanded in 2026. Since January 1, five new types of expenses have become eligible, allowing taxpayers to reduce the tax payable more broadly.
According to the Finance Portal, the new items include the purchase of books in specialized stores, the purchase of tickets for cultural shows such as theater, music and dance, the purchase of tickets to museums, historical sites and monuments, as well as expenses for requisitioning books and other documents in libraries and archives.
These new categories join others already foreseen in previous years, which allow 15% of the VAT incurred to be deducted, up to a global limit of 250 euros per household.
According to the same source, there are also services with deductions that can vary between 30% and 100% of VAT.
How much do you need to spend to maximize your deduction?
The total value of invoices required to reach the maximum deduction of 250 euros depends on the VAT rate applied to each expense. If all invoices were for goods and services with 23% VAT, around 7,500 euros in expenses would be enough.
In the case of VAT at 13%, the amount needed rises to approximately 12,820 euros, while with a rate of 6%, it would be necessary to spend close to 28,000 euros.
The Tax Authority indicates that, in practice, the average VAT falls between these extremes, so there is no harm in requesting an invoice whenever an expense is incurred.
Eligible Expenses and Deduction Limits
The list of expenses that give the right to deduction includes maintenance and repair of motor vehicles, maintenance and repair of motorcycles and their parts and accessories, accommodation, restaurants and similar services, hairdressing salons and beauty institutes, and veterinary activities.
The list also includes the new categories of culture and education already mentioned, covering books, shows, visits to museums and monuments, as well as library and archive services.
In addition to these, there are categories with higher deductions. The 30% VAT deduction applies to services provided in sports and recreational teaching activities, sports clubs and gyms. The 35% deduction is valid for expenses with veterinary medicines.
Finally, certain expenses allow you to deduct 100% of the VAT incurred, namely the purchase of monthly passes or tickets for public transport and the subscription to periodical publications, as long as the invoices are communicated to the Tax Authority.
The incentive to invoice and deductions
According to , this update aims to encourage the invoice as proof of expense and facilitate access to tax deductions, increasing the scope of eligible goods and services.
For taxpayers, the recommendation remains clear: request an invoice whenever an expense is incurred, even if small, as each document contributes to reaching the maximum deduction limit of 250 euros per household.
Also read:
