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Practical manual for Income Tax 2019.

Aragon

Due to personal and family circumstancesRelating to the habitual residenceFor donations and giftsOther 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.