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Practical manual for Income Tax 2021.

Chapter 16. General deductions from the quota in the 2021 financial year

  1. Introduction
  2. Deduction for investment in main home: Transitional scheme
  3. Deduction for investment in companies of new or recent creation
  4. Deductions for incentives and stimuli to business investment in economic activities in direct estimation
  5. Deductions for incentives and stimuli for business investment in economic activities in objective estimation
  6. Deductions for donations and other contributions
  7. Deduction for income obtained in Ceuta or Melilla
  8. Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
  9. Deduction for rental of the residence: Transitional scheme
  10. Deductions for energy efficiency improvement works in homes
  11. Deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area