Cantabria

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Family Care: descendants under 3 years of age, ancestors over 70 years of age and people with disabilities. Foster care for minors. Childcare expenses. Single-parent families. For domestic help.	For leasing of habitual housing by young people, the elderly or people with disabilities. Home improvement works.	Donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue among their goals the support of people with disabilities.	Acquisition of shares or interests in new or recently created entities. Sickness expenses.