Catalonia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Birth or adoption of a child. For taxpayers who have been widowed in 2017, 2018 and 2019.	Lease of 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 benefiting the environment, conservation of natural heritage and land stewardship.	Interest on loans for master's and doctoral studies. Acquisition of shares or interests in new or recently created entities.