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Practical Income Manual 2019.

Castilla y León

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • For taxpayers affected by disability.
  • Large family.
  • Birth or adoption of children.
  • Multiple births or simultaneous adoptions
  • For paternity.
  • Adoption expenses.
  • Care of children under 4 years old.
  • Due to Social Security contributions for domestic employees.
  • Acquisition of habitual residence by young people in rural areas.
  • For renting a habitual residence for young people.
  • Investment in environmental and adaptation facilities for people with disabilities in habitual residence.
  • Acquisition of a newly built habitual residence.
  • For investment in the rehabilitation of homes intended for rent in rural areas.
  • Donations to foundations of Castilla y León and for the recovery of Historical-Artistic and Natural Heritage.
  • Amounts invested by the owners in the recovery of the Historical-Artistic and Natural Heritage of Castilla y León.
  • Promotion of research, development and innovation.
  • Entrepreneurship promotion.
  • To promote sustainable mobility.