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Andalucía

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

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

International adoption.

Disabled taxpayer.

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

Assistance to people with disabilities.

For domestic help.

Disability of spouse or common-law partner

For beneficiaries of protected housing aid.

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

For leasing of habitual residence by young people.

No deductions approved

Acquisition of shares and equity interests in the formation of companies or in capital increases in commercial companies.

Legal defense costs of the employment relationship.