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Form 100. Personal Income Tax Return 2023

10.2. Aragon

  1. 10.2.1. For the birth or adoption of the third or subsequent child
  2. 10.2.2. For the birth or adoption of a child depending on the degree of disability
  3. 10.2.3. For international adoption of children
  4. 10.2.4. For the care of dependent people
  5. 10.2.5. For donations for ecological purposes and for scientific and technical research and development
  6. 10.2.6. For the acquisition of habitual residence by victims of terrorism
  7. 10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
  8. 10.2.8. For investment in the acquisition of shares or equity interests in new or recently created entities
  9. 10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas
  10. 10.2.10. For the purchase of textbooks and school supplies
  11. 10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind
  12. 10.2.12. For renting social housing (lessor's deduction)
  13. 10.2.13. For those over 70 years old
  14. 10.2.14. For investment in social economy entities
  15. 10.2.15. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
  16. 10.2.16. For daycare expenses for children under 3 years old
  17. 10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country
  18. 10.2.18. For hosting Ukrainian people or families displaced due to the armed conflict
  19. 10.2.19. By residence in certain municipalities