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Practical Income Manual 2019.

Castilla-La Mancha

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth or adoption of children.
  • Disability of the taxpayer.
  • For taxpayers over 75 years of age.
  • Disability of ascendants or descendants.
  • Care of ascendants over 75 years of age.
  • Large family.
  • Family foster care for minors.
  • Family care for people over 65 years of age and people with disabilities.
  • For renting a habitual residence for minors under 36 years of age.
  • Donations for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
  • Donations for scientific research and development and business innovation.
  • Expenses for acquiring textbooks and for language teaching.