Aragon

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Birth or adoption of the third or subsequent children. Depending on the degree of disability of any of the children. International adoption. Care of dependent persons. For taxpayers over 70 years of age. Birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants. Daycare expenses for children under 3 years of age.	Acquisition of primary residence by victims of terrorism. Acquisition or rehabilitation of habitual housing in rural or similar areas. For leasing of a habitual residence linked to certain transactions involving payment in kind. For leasing social housing (landlord's deduction).	Donations for ecological purposes and for scientific and technical research and development	Investment in shares of entities listed in the expansion segment of the alternative stock market. Acquisition of shares or interests in new or recently created entities. Expenses for the purchase of textbooks and school supplies. For investment in social economy entities.