Balearic Islands

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For declarants with physical, mental or sensory disabilities or with descendants with this condition. For expenses related to descendants or foster children under 6 years of age for reasons of conciliation. For hosting people displaced by the conflict in Ukraine.	For certain investments to improve the sustainability of the habitual residence. For leasing of habitual residence in the Balearic Islands in favor of certain groups. For renting a home in the Balearic Islands resulting from a temporary change of residence for work reasons.	For donations to certain entities aimed at research, scientific or technological development, or innovation. Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption. Through donations, transfers of use or loan contracts and collaboration agreements relating to sports sponsorship. For donations to certain entities whose purpose is to promote the Catalan language. For donations to third sector entities. For donations to alleviate the effects of the conflict in Ukraine on people.	For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency. For expenses of acquisition of textbooks. For extracurricular foreign language learning expenses. To pursue higher education studies outside the island of habitual residence. For leasing of real estate in the territory of the Balearic Islands intended for housing (landlord deduction) For investment in the acquisition of shares or interests in new or recently created entities. To offset the increased cost of variable interest rate mortgage loans or credits.