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 obtaining aid or subsidies granted by the Autonomous Community of Extremadura to people with ALS. Intended for patients with ALS and their families.	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. For taxpayers who move their habitual residence to Extremadura.	Through monetary donations to cultural and artistic entities and for sponsoring athletes.	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 empty homes. For investments in the rehabilitation of homes in rural areas to be used for rental.