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Practical manual for Income Tax 2022.

Aragon

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • By birth or adoption of the third or subsequent children.
  • For the birth or adoption of a child with a degree of disability equal to or greater than 33%.
  • By international adoption.
  • For the care of dependent persons.
  • For taxpayers over 70 years of age.
  • For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants.
  • For daycare expenses for children under 3 years of age.
  • For hosting Ukrainian individuals or families displaced due to the armed conflict in their country.
  • For the acquisition of primary residence by victims of terrorism.
  • For the acquisition or rehabilitation of a primary residence in rural or similar areas.
  • For leasing of a habitual residence linked to certain transactions involving payment in kind.
  • For donations for ecological purposes and for scientific and technical research and development.
  • For humanitarian aid to the Ukrainian people due to the armed conflict in their country.
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  • For leasing social housing (landlord's deduction).
  • For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market
  • For the acquisition of shares or equity interests in new or recently created entities.
  • For expenses related to the purchase of textbooks and school supplies.
  • For investment in social economy entities.