- By birth or adoption of children.
- For large family.
- Due to taxpayer disability.
- Due to disability of ascendants or descendants.
- For taxpayers over 75 years of age.
- For the care of ascendants over 75 years of age.
- For unpaid foster care of minors.
- For unpaid care of people over 65 years of age and people with disabilities.
- For single-parent family.
- For daycare expenses
- For renting a habitual residence for minors under 36 years of age.
- For leasing of a habitual residence linked to certain dación en pago operations.
- For rental of habitual residence by large families.
- For rental of habitual residence by single-parent families.
- For rental of habitual residence by people with disabilities
- By acquisition or rehabilitation of the habitual residence in rural areas. Not applicable to taxpayers who died before 06-01-2021.
- For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
- For donations for scientific research and development and business innovation.
- For donations of cultural assets and contributions in favor of the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha.
- For expenses for acquiring textbooks and for language teaching.
- By habitual residence in rural areas. Not applicable to taxpayers who died before 06-01-2021.
- Due to transfer of habitual residence. Not applicable to taxpayers who died before 06-01-2021.