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Practical Income Manual 2021.

Autonomous Community of Extremadura

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

  1. For dependent work
  2. For multiple births
  3. For fostering minors
  4. For caring for family members with disabilities
  5. For caring for children up to and including the age of 14
  6. For widowed taxpayers
  7. For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism
  8. For renting a habitual residence
  9. For the purchase of school supplies
  10. By investment in the acquisition of shares and participations as a consequence of agreements to establish companies or increase capital in companies