Community of Madrid

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Birth or adoption. International adoption. Foster care for minors. Unpaid care for people over 65 years of age and/or people with disabilities. Families with two or more children and low income. For the care of children under 3 years of age.	Lease of habitual residence.	Donations to foundations and sports clubs.	Educational expenses. Acquisition of shares or interests in new or recently created entities. Promoting self-employment among young people. Investments in entities listed on the alternative stock market.