Community of Madrid
Taxpayers who in 2023 have had their habitual residence in the territory of the Community of Madrid may apply the following regional deductions:
- By birth or adoption of children
- For international adoption of children
- For foster care of minors
- For unpaid care of people over 65 years of age and/or with disabilities
- For care of ancestors
- For rental of main residence
- For expenses derived from the rental of homes
- For donations to foundations and sports clubs
- Due to the increase in the costs of external financing for investment in primary residences derived from the increase in interest rates (not applicable 2023)
- For educational expenses
- For caring for children under 3 years of age, dependent elderly people and people with disabilities
- For the payment of interest on loans for the purchase of housing by young people under thirty years of age
- For the payment of interest on loans for Bachelor's, Master's and Doctorate studies
- For acquisition of habitual residence due to birth or adoption of children
- By obtaining the status of large family of general or special category
- For families with two or more descendants and low income
- By investment in the acquisition of shares and social participations of new or recently created entities
- To promote self-employment of young people under 35 years of age
- For investments made in entities listed on the alternative stock market