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Practical manual for Income Tax 2023.

Murcia Region

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts

  • For daycare expenses.
  • By adoption or birth.
  • For taxpayers with disabilities. 
  • For conciliation. 
  • For unpaid care of people over 65 years of age and/or people with disabilities.
  • For investment in primary residence by young people aged 35 or under (including the transitional regime).
  • For investment in domestic water-saving devices.
  • For investment in renewable energy resource installations in homes.
  • For leasing a habitual residence.
  • For the acquisition of a new primary residence or expansion of the current one by large families.
  • For donations for the protection of the Cultural Heritage of the Region of Murcia and the promotion of cultural, artistic, social, scientific-technological and environmental activities.
  • For donations for biosanitary research.
  • For donations of goods registered in the Cultural Heritage Inventory of the Autonomous Community of Murcia.
  • For investment in the acquisition of shares or interests in new or recently created entities.
  • For investments in shares of entities listed in the expansion companies segment of the alternative stock market.
  • For expenses in the acquisition of school supplies and textbooks.
  • For working women.