Catalonia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth or adoption of a child. For taxpayers who have become widows/widowers in 2021, 2022 and 2023.	For renting a habitual residence (only taxpayers in certain disadvantaged situations). For rehabilitation of the habitual residence.	For donations to entities that promote the use of the Catalan or Occitan languages. For donations to entities that promote R&D+I . For donations to certain entities for the benefit of the environment, conservation of natural heritage and stewardship of the territory.	For the payment of interest on loans for master's and doctoral studies. Through investment by an angel investor for the acquisition of shares or interests in new or recently created entities. Due to the obligation to file the Personal Income Tax return due to having more than one payer.