Principality of Asturias

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For unpaid care for people over 65 years of age. For international adoption of minors. For multiple births or for two or more adoptions constituted on the same date. For large families. For single-parent families. For foster care of minors. For expenses of descendants in centers from 0 to 3 years old. By birth or adoption of second and subsequent children in municipalities at risk of depopulation. For the care of descendants or adopted children up to 25 years of age.	For the acquisition or adaptation of habitual housing for taxpayers with disabilities. For the acquisition or adaptation of a habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live. For investment in a primary residence that is considered protected. For leasing of the habitual residence. For the acquisition or rehabilitation of primary residence in municipalities at risk of depopulation.	For donations of rural properties in favor of the Principality of Asturias.	For certification of sustainable forest management. For the purchase of textbooks and school supplies. For taxpayers who establish themselves as self-employed workers, or freelancers in municipalities at risk of depopulation. For public transport expenses for residents in municipalities at risk of depopulation. For training expenses incurred by taxpayers who perform especially qualified work, directly and mainly related to research and development activities, scientific or of a technical nature. For taxpayers who transfer their tax domicile to the Principality of Asturias for work reasons to carry out particularly qualified work, directly and mainly related to research and development activities, scientific or of a technical nature. For the acquisition of electric vehicles. For the emancipation of young people up to 35 years of age.