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Practical manual for Income Tax 2022.

Catalonia

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • By birth or adoption of a child.
  • For taxpayers who have been widowed in 2020, 2021 and 2022.
  • For renting a habitual residence (only taxpayers in certain disadvantaged situations).
  • For rehabilitation of the habitual residence.
  • For donations to entities that promote the use of the Catalan or Occitan languages.
  • For donations to entities that promote R&D+I .
  • For donations to certain entities for the benefit of the environment, conservation of natural heritage and stewardship of the territory.
  • For the payment of interest on loans for master's and doctoral studies.
  • Through investment by an angel investor for the acquisition of shares or interests in new or recently created entities.
  • Due to the obligation to file the Personal Income Tax return due to having more than one payer.