Murcia Region

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For daycare expenses. By adoption or birth. For taxpayers with disabilities. For conciliation. For unpaid care of people over 65 years of age and/or people with disabilities.	For investment in primary residence by young people aged 35 or under (including the transitional regime). For investment in domestic water-saving devices. For investment in renewable energy resource installations in homes.	For donations for the protection of the Cultural Heritage of the Region of Murcia and the promotion of cultural and sporting activities and for donations for biosanitary research.	For investment in the acquisition of shares or interests in new or recently created entities. For investments in shares of entities listed in the expansion companies segment of the alternative stock market. For expenses in the acquisition of school supplies and textbooks.