Andalucía

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
By birth or adoption of children. For adoption of children internationally. For single-parent families and, where applicable, with ascendants over 75 years of age. By taxpayer with a disability. Due to disability of the spouse or de facto partner. For assistance to people with disabilities. For domestic help. For large family	For beneficiaries of aid for protected housing. For investment in habitual residence that is considered protected and for young people. For rental of habitual residence by young people.	No approved deductions.	Acquisition of shares and participations as a result of agreements to establish companies or increase capital in commercial companies. Legal defense expenses of the employment relationship.