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Practical Income Manual 2021.

Community of Madrid

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • By birth or adoption of children.
  • For international adoption of children.
  • For foster care of minors.
  • For unpaid care of people over 65 years of age and/or people with disabilities.
  • For care of children under 3 years of age.
  • For families with two or more descendants and low income.
  • For renting a habitual residence.
  • For donations to foundations and sports clubs.
  • For educational expenses.
  • For investment in the acquisition of shares or participations in new or recently created entities.
  • To promote self-employment of young people.
  • For investments made in entities listed on the alternative stock market.