Balearic Islands

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For taxpayers or for each member of the family unit with a disability. Expenses relating to descendants or foster children under 6 years of age for reasons of conciliation.	For certain investments to improve the sustainability of the habitual residence. For leasing of habitual residence in favor of certain groups. For leasing real estate in the territory of the Balearic Islands intended for housing (landlord deduction). For renting a home in the Balearic Islands resulting from a temporary change of residence for work reasons.	Donations to certain entities aimed at research, scientific or technological development, or innovation. Donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption. Donations, transfers of use or loan contracts and collaboration agreements relating to sports sponsorship. Donations to certain entities whose purpose is to promote the Catalan language. Donations to third sector entities.	Textbook acquisition costs. Acquisition of shares or interests in new or recently created entities. Extracurricular foreign language learning expenses. 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.