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Practical Income Manual 2022.

Galicia

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • By birth or adoption.
  • For large family.
  • For foster care of minors.
  • For care of minor children.
  • For taxpayers with disabilities, aged 65 or older, who require help from third parties.
  • For rental of habitual residence for young people.
  • By investment in air conditioning and/or hot water installations in the habitual residence, which use renewable energies and intended exclusively for self-consumption.
  • For energy efficiency improvement works in residential buildings or single-family homes.
  • For acquisition and rehabilitation of housing in model village projects.
  • For donations for scientific research and development and technological innovation.
  • For expenses aimed at the use of new technologies in Galician homes.
  • By investment in the acquisition of shares or participations in new or recently created entities.
  • By investment in the acquisition of shares or participations in new or recently created entities and their financing.
  • By investment in shares of entities listed in the expanding companies segment of the alternative stock market.
  • For rehabilitation of real estate located in historic centers.
  • By investment in companies that develop agricultural activities.
  • For subsidies and/or aid obtained by the fires that occurred during October 2017.
  • For the damage caused by the explosion of pyrotechnic material in Tui during May 2018.
  • For the aid and subsidies received by high-level athletes in Galicia.