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Practical Income Manual 2019.

Galicia

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth or adoption.
  • Large family.
  • Take care of minor children.
  • For taxpayers with disabilities, aged 65 or older, who require help from third parties.
  • Family foster care for minors.
  • Leasing of habitual residence for young people.
  • Investment in air conditioning and/or hot water installations in the habitual residence, which use renewable energies intended exclusively for self-consumption.
  • Donations for scientific research and development and technological innovation.
  • Expenses allocated to the use of new technologies in homes.
  • Acquisition of shares or participations in new or recently created entities.
  • Acquisition of shares or participations in new or recently created entities and their financing.
  • Investment in shares of companies listed on the alternative stock market.
  • Rehabilitation of real estate located in historic centers.
  • Investment in agricultural companies and agricultural cooperative societies or community land exploitation.
  • For subsidies and/or aid obtained by the fires that occurred during the month of October 2017.
  • To alleviate the damage caused by the explosion of pyrotechnic material in Tui during the month of May 2018.