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Practical Income Manual 2021.

Autonomous Community of Aragon

Taxpayers who in 2021 had their habitual residence in the territory of the Autonomous Community of Aragon may apply the following regional deductions:

  1. Due to the birth or adoption of the third or subsequent child
  2. Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent
  3. For international adoption of children
  4. For the care of dependent people
  5. For donations with ecological purposes and in scientific and technical research and development
  6. For acquisition of habitual residence by victims of terrorism
  7. By investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market
  8. By investment in the acquisition of shares or stakes in new or recently created entities
  9. For the acquisition or rehabilitation of principal residence in rural or similar areas
  10. For acquisition of textbooks and school supplies
  11. For rental of habitual residence linked to certain dación en pago operations
  12. For renting social housing (lessor's deduction)
  13. For people over 70 years old
  14. By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants
  15. For daycare expenses for children under 3 years of age
  16. By investment in social economy entities