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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 a child.
  • For taxpayers who have been widowed in 2019, 2020 and 2021.
  • For renting the habitual residence (only taxpayers in certain disadvantaged situations).
  • For rehabilitation of the habitual residence.
  • By donations to entities that promote the use of the Catalan or Occitan language.
  • For donations to entities that promote R+D+I .
  • By donations to certain entities for the benefit of the environment, conservation of natural heritage and custody of the territory.
  • For the payment of interest on loans for master's and doctoral studies.
  • By investment by an angel investor to acquire shares or participations in new or recently created entities.
  • Due to the obligation to submit the personal income tax return due to having more than one payer.