Principality of Asturias

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For unpaid care for people over 65 years of age. For international adoption of minors. For multiple births or for two or more adoptions constituted on the same date. For large families. For single-parent families. For foster care of minors. For expenses of descendants in centers from 0 to 3 years old. By birth or adoption of second and subsequent children in municipalities at risk of depopulation. For the care of descendants or adopted children up to 25 years of age. For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis. Per descendant in the event of the death of a parent as a result of work-related accidents.	For the acquisition or adaptation of habitual housing for taxpayers with disabilities. For investment in a primary residence that is considered protected. For leasing of the habitual residence. For the acquisition or rehabilitation of habitual housing for certain groups.	No deductions approved.	For certification of sustainable forest management. For the purchase of textbooks and school supplies. For taxpayers who establish themselves as self-employed workers, or freelancers in municipalities at risk of depopulation. For public transport expenses for residents in municipalities at risk of depopulation. For training expenses incurred by taxpayers who perform especially qualified work, directly and mainly related to research and development activities, scientific or of a technical nature. For taxpayers who transfer their tax domicile to the Principality of Asturias for work reasons. For the acquisition of electric vehicles. For the emancipation of young people up to 35 years of age. For expenses arising from the rental of housing. For living expenses incurred by taxpayers up to 35 years of age. Through investment in the acquisition of shares and equity interests in new or recently created entities.