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Practical Income Manual 2019.

Extremadura

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Care of family members with disabilities.
  • Fostering minors.
  • Multiple births.
  • Daycare expenses for children under 4 years of age.
  • For widowed taxpayers.
  • Acquisition or rehabilitation of habitual residence for young people and for victims of terrorism.
  • Leasing of habitual residence for taxpayers under 36 years of age.
No approved deductions
  • For receiving remuneration from dependent work.
  • For purchasing school supplies.
  • Acquisition of shares or participations as a result of agreements to establish or increase capital in commercial companies.