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Practical Income Manual 2021.


Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • 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.