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Practical Income Manual 2019.

Community of Madrid

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth or adoption.
  • International adoption.
  • Family foster care for minors.
  • Unpaid care for people over 65 years of age and/or people with disabilities.
  • Families with two or more descendants and low income.
  • For care of children under 3 years of age.
  • Leasing of habitual residence.
  • Donations to foundations and sports clubs.
  • Educational expenses.
  • Acquisition of shares or participations in new or recently created entities.
  • Promotion of self-employment of young people.
  • Investments in listed entities on the alternative stock market.