Catalonia

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
By birth or adoption of a child. For taxpayers who have been widowed in 2020, 2021 and 2022.	For renting the habitual residence (only taxpayers in certain disadvantaged situations). For rehabilitation of the habitual residence.	By donations to entities that promote the use of the Catalan or Occitan language. For donations to entities that promote R+D+I . By donations to certain entities for the benefit of the environment, conservation of natural heritage and custody of the territory.	For the payment of interest on loans for master's and doctoral studies. By investment by an angel investor to acquire shares or participations in new or recently created entities. Due to the obligation to submit the personal income tax return due to having more than one payer.