Autonomous Community of Catalonia
Taxpayers who in 2023 had their habitual residence in the territory of the Autonomous Community of Catalonia will be able to apply the following regional deductions:
- For the birth or adoption of a child
- For rental of main residence
- For the payment of interest on loans for master's and doctoral studies
- For taxpayers who have been widowed in the years 2021, 2022 and 2023
- For donations to entities that promote the use of the Catalan or Occitan language
- Through donations to entities that promote scientific research and technological development and innovation
- For rehabilitation of the habitual residence
- By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
- By investment by an angel investor for the acquisition of shares or social participations
- Regional section of the deduction for investment in habitual residence
- For the obligation to file the personal income tax return due to having more than one payer