Catalonia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For the birth or adoption of a son or daughter. For taxpayers who have been widowed in 2022, 2023, and 2024.	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 . Through donations to certain organizations that benefit the environment, the conservation of natural heritage, and territorial stewardship.	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 an income tax return due to having more than one payer.