Catalonia

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
Birth or adoption of a child. For taxpayers who were widowed in 2017, 2018 and 2019.	Leasing of the habitual residence (only taxpayers in certain disadvantaged situations). Rehabilitation of the habitual residence.	Donations to entities that promote the use of the Catalan or Occitan language. Donations to entities that promote R+D+I . Donations to entities that benefit the environment, conservation of natural heritage and custody of the territory.	Interest on loans for master's and doctoral studies. Acquisition of shares or participations in new or recently created entities.