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Practical Income Manual 2022.


Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • Due to birth, adoption of children or foster care of minors.
  • For adoption of children internationally.
  • For single-parent families and, where applicable, with ascendants over 75 years of age.
  • By taxpayer with a disability.
  • Due to disability of the spouse or de facto partner.
  • For assistance to people with disabilities.
  • For domestic help.
  • For large family.
  • For investment in habitual residence that is considered protected and for young people.
  • For rental of habitual residence.
  • For donations with ecological purposes.
  • Acquisition of shares and participations as a result of agreements to establish companies or increase capital in commercial companies.
  • Legal defense expenses of the employment relationship.
  • For educational expenses.