Autonomous Community of Aragon
- By birth or adoption of the third or subsequent child
- Due to the birth or adoption of a child in response to the degree of disability of one of the children
- For international adoption of children
- For the care of dependent people
- For donations for ecological purposes and for scientific and technical research and development
- For the acquisition of habitual residence by victims of terrorism
- For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
- For investment in the acquisition of shares or equity interests in new or recently created entities
- For the acquisition or rehabilitation of principal residence in rural or similar areas
- For the purchase of textbooks and school supplies
- For leasing of habitual residence linked to certain transactions of payment in kind
- For renting social housing (lessor's deduction)
- For those over 70 years old
- For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
- For daycare expenses for children under 3 years old
- For investment in social economy entities