Family care: descendants under 3 years old, ascendants over 70 years old and people with disabilities.
Donations to foundations or to the Cantabria Coopera Fund or to Associations whose aims are to support people with disabilities.
Donations for international development cooperation and entities for the fight against poverty, social exclusion and aid for people with disabilities.
Donations to foundations in Castilla y León and for the recovery of the Historical-Artistic and Natural Heritage.
Amounts invested by the holders in the recovery of the Historical-Artistic and Natural Heritage of Castilla y León.
Donations to entities for the benefit of the environment, conservation of natural heritage and custody of the territory.
Acquisition of shares or participations as a result of agreements for the incorporation or increase of capital in commercial companies.
For taxpayers with disabilities, aged 65 or over, who require help from third parties.
Investment in air conditioning and / or hot water installations in the habitual residence, which use renewable energies destined exclusively for self-consumption.
For subsidies and / or aid obtained for the fires that occurred during the month of October 2017.
To alleviate the damage caused by the explosion of pyrotechnic material in Tui during the month of May 2018.
Donations for the protection of the Cultural Heritage of the Region of Murcia and promotion of cultural and sports activities and for donations for biosanitary research.
Expenses in nursery schools, infant centers or personnel hired to care for children from 0 to 3 years of age for taxpayers with habitual residence in small municipalities.
For each child from 0 to 3 years of age enrolled in schools or nurseries in any municipality of La Rioja.
Works of conservation or improvement of the quality, sustainability and accessibility in the habitual residence carried out in 2014 and 2015.
Works of conservation or improvement of the quality, sustainability and accessibility in the habitual residence carried out in the period.
Installations for self-consumption of electrical energy or for the use of renewable energy sources in the home or building where it is located.
Donations or assignments of use or loan for other non-professional cultural, scientific or sports purposes
Amounts allocated by their holders to the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
For amounts from public aid granted by the Generalitat for maternity protection.
For obtaining income derived from the rental of a dwelling whose rent does not exceed the reference price of private rentals (deduction of the lessor).