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Andalucía

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

For beneficiaries of family aid (only those who died before July 25, 2019). Due to the birth or adoption of children (Not applicable for taxpayers who died before July 25, 2019).

International adoption.

Disabled taxpayer.

Single-parent family with ascendants over 75 years of age.

Assistance to people with disabilities.

For domestic help.

Disability of spouse or common-law partner

For beneficiaries of aid for protected housing.

For investment in habitual residence that is considered protected and for young people.

For rental of habitual residence by young people.

No approved deductions

Acquisition of shares and participations in the constitution of companies or in capital increases in commercial companies.

Legal defense expenses of the employment relationship.