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Form 100. 2018 Personal Income Tax return

10.9. Catalonia

The following deductions may be applied to the autonomous region of the total tax payable by taxpayers resident in the Autonomous Community of Catalonia:

  1. 10.9.1. By birth or adoption of a child
  2. 10.9.2. For donations to entities that promote the use of the Catalan language
  3. 10.9.3. For donations to entities that promote scientific research and technological development and innovation
  4. 10.9.4. For renting the main residence
  5. 10.9.5. For the payment of interest on loans for master and doctoral studies
  6. 10.9.6. For taxpayers who are widowed
  7. 10.9.7. For the renovation of the main residence
  8. 10.9.8. For donations to certain entities to benefit the environment, the conservation of the natural assets and the safeguarding of the territory
  9. 10.9.9. By investment by an investor angel for the acquisition of shares or social holdings of new or recently created entities