Extremadura

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For fostering minors. For multiple births. For the care of family members with disabilities. For the care of minor children up to and including 14 years of age. For widowed taxpayers.	For the acquisition or rehabilitation of habitual housing for young people and victims of terrorism. For leasing a habitual residence for taxpayers under 36 years of age. For the acquisition or rehabilitation of a primary residence in rural areas. For habitually residing in municipalities and smaller local entities of Extremadura with a population of less than 3,000 inhabitants. Due to external financing interests for investment in primary housing for young people.	No deductions approved.	For receiving remuneration from dependent work. For the purchase of school supplies. For investment in the acquisition of shares or interests as a result of agreements to establish or increase capital in commercial companies. For landlords of vacant homes (only applicable to taxpayers who died between October 26 and November 21, 2024). For investments in the rehabilitation of housing in rural areas for rental purposes (only applicable to taxpayers who died between October 26 and November 21, 2024).