- By birth or adoption of the third or successive children.
- Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent.
- By international adoption.
- For care of dependent people.
- For taxpayers over 70 years of age.
- By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants.
- For daycare expenses for children under 3 years of age.
- For acquisition of habitual residence by victims of terrorism.
- For acquisition or rehabilitation of habitual residence in rural or similar areas.
- For leasing of a habitual residence linked to certain dación en pago operations.
- For donations with ecological purposes and in scientific and technical research and development.
- For renting social housing (lessor's deduction).
- By investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market
- By acquisition of shares or social participations of new or recently created entities.
- For expenses for the acquisition of textbooks and school supplies.
- By investment in social economy entities.