Extremadura

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For fostering minors. For multiple births. For the care of family members with disabilities. For the care of minor children up to and including 14 years of age. For widowed taxpayers.	For the acquisition or rehabilitation of habitual housing for young people and victims of terrorism. For leasing a habitual residence for taxpayers under 36 years of age.	No deductions approved	For receiving remuneration from dependent work. For the purchase of school supplies. By acquiring shares or interests as a result of agreements to establish or increase capital in commercial companies.