Community of Madrid
Taxpayers who had their habitual residence in the Community of Madrid in 2024 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 the care of ancestors
- For rental of main residence
- For expenses derived from the rental of housing
- For leasing empty homes
- For donations to foundations and sports clubs
- Due to the increase in the costs of external financing for investment in primary housing derived from the rise in interest rates
- Due to change of residence to a municipality at risk of depopulation
- For the acquisition of habitual residence in municipalities at risk of depopulation
- For educational expenses
- For the care of 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 undergraduate, master's and doctoral studies
- For the acquisition of a habitual residence due to the birth or adoption of children
- For 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
- For investments from new taxpayers from abroad