Skip to main content
Practical Income Manual 2019.

Aragon

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth or adoption of the third or successive children.
  • In response to the degree of disability of one of the children.
  • International adoption.
  • Care of dependent people.
  • For taxpayers over 70 years of age.
  • Birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants.
  • Daycare expenses for children under 3 years of age.
  • Acquisition of habitual residence by victims of terrorism.
  • Acquisition or rehabilitation of habitual residence in rural or similar areas.
  • For leasing of a habitual residence linked to certain dación en pago operations.
  • For renting social housing (lessor's deduction).
  • Donations for ecological purposes and in scientific and technical research and development
  • Investment in shares of entities listed in the growing companies segment of the alternative stock market.
  • Acquisition of shares or participations in new or recently created entities.
  • Expenses for acquiring textbooks and school supplies.
  • By investment in social economy entities.