Galicia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth or adoption. For families with 2 sons and daughters. For large family. For foster care of minors. For the care of minor children. For taxpayers with disabilities, aged 65 or over, who require assistance from third parties. For the aid and subsidies received by people diagnosed with amyotrophic lateral sclerosis or with its phenotypes. For the aid received by people affected by thalidomide in Spain during the period 1950-1985.	For renting the main residence. For investment in air conditioning and/or hot water installations in the habitual residence, which use renewable energy and are intended exclusively for self-consumption. For energy efficiency improvement works in residential buildings or single-family homes. For the acquisition and rehabilitation of housing in model village projects.	For donations for scientific research and development and technological innovation.	For expenses directed towards the use of new technologies in Galician homes. For investment in the acquisition of shares or interests in new or recently created entities. For investment in the acquisition of shares or equity interests in new or recently created entities and their financing. For investment in shares of entities listed in the expansion segment of the alternative stock market. For the rehabilitation of real estate located in historic centers. For investment in companies that carry out agricultural activities. For the aid and subsidies received by high-level athletes from Galicia. Through investment in the acquisition of shares or equity interests in entities that carry out certain projects declared to be of special public, social, or economic interest. For expenses derived from the adaptation of an empty property for rental as housing. For the leasing of empty homes. For the subsidies and/or aid obtained as a result of the damage caused by the forest fires that triggered the activation of PEIFOGA in Situation 2 that occurred in Galicia in 2025. For the purchase of textbooks and school supplies.