Community of Madrid

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
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 people with disabilities. For the care of children under 3 years of age, dependent elderly people and people with disabilities. For families with two or more children and low income. For the care of ancestors. By obtaining large family status.	For leasing a habitual residence. For the payment of interest on loans for the purchase of housing by young people under 30 years of age. For the acquisition of a habitual residence due to the birth or adoption of children. Due to the increase in the cost of external financing for investment in primary residences resulting from the rise in interest rates.	For donations to foundations and sports clubs.	For educational expenses. For investment in the acquisition of shares or interests in new or recently created entities. To promote self-employment of young people. For investments made in entities listed on the alternative stock market. For expenses derived from the rental of housing. For the payment of interest on loans for undergraduate, master's and doctoral studies.