Principality of Asturias

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For unpaid care for people over 65 years of age. For international adoption of minors. For multiple births or for two or more adoptions constituted on the same date For large families. For single-parent families. For foster care of minors. For expenses of descendants in centers from 0 to 3 years old. Through the birth or adoption of second and subsequent children in rural areas at risk of depopulation.	For the acquisition or adaptation of habitual housing for taxpayers with disabilities. For the acquisition or adaptation of a habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live. For investment in a primary residence that is considered protected. For leasing of the habitual residence.	For donations of rural properties in favor of the Principality of Asturias.	For certification of sustainable forest management. For the purchase of textbooks and school supplies. For taxpayers who establish themselves as self-employed workers, or freelancers in rural areas at risk of depopulation. For public transport costs for residents in rural areas at risk of depopulation For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on sectors particularly affected by the pandemic (not applicable to taxpayers who died before 31-12-2020).