Cantabria

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
For family care: descendants under 3 years of age, ancestors over 70 years of age and people with disabilities. For foster care of minors. For daycare expenses. For single-parent families. By birth and adoption of children. For childcare expenses for taxpayers who reside in municipalities affected by the risk of depopulation in Cantabria. For domestic help.	For leasing of habitual housing by young people, the elderly or people with disabilities. For improvement works on a home owned by the taxpayer or in the building in which the home is located. For the rental of homes located in municipalities affected by the risk of depopulation in Cantabria that constitute or will constitute the tenant's main residence (deduction for the tenant). Due to habitual residence in a municipality affected by the risk of depopulation.	For donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue among their goals the support of people with disabilities. For investments or donations to Social Economy entities established in Cantabria.	For investment in the acquisition of shares or interests in new or recently created entities. For medical expenses. For expenses incurred when moving one's usual residence to a municipality affected by the risk of depopulation in Cantabria for work-related reasons, whether employed or self-employed. For travel expenses related to studies in municipalities affected by the risk of depopulation in Cantabria. For education expenses. Due to investments from new taxpayers from abroad. To compensate for the travel and accommodation expenses of new residents in Cantabria. For the leasing of empty homes.