- 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 conciliation reasons.
- For hosting people displaced by the conflict in Ukraine.
- For certain investments to improve the sustainability of habitual housing.
- For leasing of habitual residence in the Balearic Islands in favor of certain groups.
- For rental of housing in the territory of the Balearic Islands derived from the temporary transfer of residence for work reasons.
- By donations to certain entities destined for research, scientific or technological development, or innovation.
- For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption.
- For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage.
- By 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 Ukraine conflict on people.
- For certain subsidies and aid granted due to a declaration of an area seriously affected by a civil protection emergency.
- For textbook acquisition costs.
- 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)
- By investment in the acquisition of shares or participations in new or recently created entities.
- To compensate for the increase in the cost of loans or mortgage credits with variable interest rates.