Aragon

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
By birth or adoption of the third or successive children. Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent. By international adoption. For care of dependent people. For taxpayers over 70 years of age. By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants. For daycare expenses for children under 3 years of age. For hosting Ukrainian people or families displaced due to the armed conflict in their country.	For acquisition of habitual residence by victims of terrorism. For acquisition or rehabilitation of habitual residence in rural or similar areas. For leasing of a habitual residence linked to certain dación en pago operations.	For donations with ecological purposes and in scientific and technical research and development. For humanitarian aid to the Ukrainian people due to the armed conflict in their country. .	For renting social housing (lessor's deduction). By investment in shares of entities listed in the expanding companies segment of the Alternative Stock Market By acquisition of shares or social participations of new or recently created entities. For expenses for the acquisition of textbooks and school supplies. By investment in social economy entities.