Aragon

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth or adoption of the third or subsequent children. For the birth or adoption of a child with a degree of disability equal to or greater than 33%. By international adoption. For the care of dependent persons. For taxpayers over 70 years of age. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants. For daycare expenses for children under 3 years of age. For hosting Ukrainian individuals or families displaced due to the armed conflict in their country.	For the acquisition of primary residence by victims of terrorism. For the acquisition or rehabilitation of a primary residence in rural or similar areas. For leasing of a habitual residence linked to certain transactions involving payment in kind. By residence in certain municipalities.	For donations for ecological purposes and for scientific and technical research and development. For humanitarian aid to the Ukrainian people due to the armed conflict in their country. .	For leasing social housing (landlord's deduction). For investment in shares of entities listed in the expansion companies segment of the Alternative Stock Market For the acquisition of shares or equity interests in new or recently created entities. For expenses related to the purchase of textbooks and school supplies. For investment in social economy entities.