Autonomous Community of Andalusia
- For beneficiaries of aid for protected housing
- For investment in habitual residence that is considered protected and for young people
- For amounts invested in the rental of the habitual residence
- For taxpayers who are beneficiaries of family benefits (only those who died before July 25, 2019)
- By birth or adoption of children
- For adoption of children internationally
- For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
- For taxpayers with disabilities
- For taxpayers with spouses or de facto partners with disabilities
- For assistance to people with disabilities
- For domestic help
- By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in commercial companies
- For workers for legal defense expenses of the employment relationship