Community of Madrid
Taxpayers who in 2021 had their habitual residence in the territory of the Community of Madrid will be able to apply the following regional deductions:
- By birth or adoption of children
- For international adoption of children
- For foster care of minors
- For unpaid care of people over 65 years of age and/or with disabilities
- For rental of main residence
- For donations to foundations and sports clubs
- Due to the increase in the costs of external financing for investment in primary residences derived from the increase in interest rates (not applicable in 2021)
- For educational expenses
- For care of children under 3 years of age
- For families with two or more descendants and low income
- By investment in the acquisition of shares and social participations of new or recently created entities
- To promote self-employment of young people under 35 years of age
- For investments made in entities listed on the alternative stock market