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Practical Income Manual 2021.

Castilla y León

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For taxpayers affected by disability.
  • For large family.
  • By birth or adoption of children.
  • For multiple births or simultaneous adoptions.
  • For care of children under 4 years of age.
  • For adoption expenses.
  • For Social Security contributions for household employees.
  • By acquisition or rehabilitation of the habitual residence by young people in rural areas.
  • For investment in the rehabilitation of homes intended for rent in rural areas.
  • For rental of habitual residence for young people.
  • By investment in environmental and adaptation facilities for people with disabilities in habitual residence.
  • For the acquisition of a newly built habitual residence.
  • For amounts donated to foundations in Castilla y León and for the recovery of historical, cultural and natural heritage.
  • For amounts donated to promote research, development and innovation.
  • For amounts invested by the owners in the recovery of the historical, cultural and natural heritage of Castilla y León.
  • To promote sustainable mobility.
  • For the promotion of entrepreneurship.