Autonomous Community of the Balearic Islands
- For certain investments to improve sustainability in habitual housing
- For leasing of habitual residence in the territory of the Balearic Islands in favor of certain groups
- For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency
- For textbook acquisition costs
- For extracurricular foreign language learning expenses
- To pursue higher education studies outside the island of habitual residence
- For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction)
- For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons
- For donations to certain entities destined for research, scientific or technological development, or innovation
- For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption
- For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
- For donations to certain entities whose purpose is to promote the Catalan language
- For donations to third sector entities
- For taxpayers with physical, sensory or mental disabilities or descendants with this condition
- For expenses related to descendants or foster children under six years of age for conciliation reasons
- By investment in the acquisition of shares or social participations of new or recently created entities