Extremadura

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
Caring for family members with disabilities. Fostering of minors. Multiple births. Daycare expenses for children under 4 years of age. For widowed taxpayers.	Acquisition or rehabilitation of habitual housing for young people and victims of terrorism. Lease of habitual residence for taxpayers under 36 years of age.	No deductions approved	For receiving remuneration from dependent work. For the purchase of school supplies. Acquisition of shares or interests as a result of agreements to establish or increase capital in commercial companies.