Balearic Islands

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
For taxpayers or for each member of the family unit with a disability. Expenses related to descendants or foster children under 6 years of age for conciliation reasons.	For certain investments to improve the sustainability of habitual housing. For leasing of habitual residence in favor of certain groups. For leasing of real estate in the territory of the Balearic Islands intended for housing (lessor's deduction). For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons.	Donations to certain entities destined for research, scientific or technological development, or innovation. Donations, assignments of use or bailment contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption. Donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage. Donations to certain entities whose purpose is to promote the Catalan language. Donations to third sector entities.	Textbook acquisition expenses. Acquisition of shares or participations in new or recently created entities. Expenses for extracurricular learning of foreign languages. To pursue higher education studies outside the island of habitual residence. For subsidies and/or aid granted due to a declaration of an area seriously affected by a civil protection emergency.