Balearic Islands

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
For declarants with physical, mental or sensory disabilities or with descendants with this condition. For 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 the Balearic Islands in favor of certain groups. For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons.	By donations to certain entities destined for research, scientific or technological development, or innovation. For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage. By donations to certain entities whose purpose is to promote the Catalan language. For donations to third sector entities.	For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency. For textbook acquisition costs. For extracurricular foreign language learning expenses. To pursue higher education studies outside the island of habitual residence. For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction) By investment in the acquisition of shares or participations in new or recently created entities.