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Form 100. Personal Income Tax Return 2023

10.9. Catalonia

  1. 10.9.1. By birth or adoption of a child
  2. 10.9.2. For donations to entities that promote the use of the Catalan or Occitan language
  3. 10.9.3. For donations to entities that promote scientific research and technological development and innovation
  4. 10.9.4. For rental of main residence
  5. 10.9.5. For the payment of interest on loans for master's and doctoral studies
  6. 10.9.6. For taxpayers who become widowed
  7. 10.9.7. For rehabilitation of the habitual residence
  8. 10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
  9. 10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities
  10. 10.9.10. For the obligation to file the personal income tax return due to having more than one payer