10.2. Aragon
- 10.2.1. For the birth or adoption of the third or subsequent child
- 10.2.2. For the birth or adoption of a child depending on the degree of disability
- 10.2.3. For international adoption of children
- 10.2.4. For the care of dependent people
- 10.2.5. For donations for ecological purposes and for scientific and technical research and development
- 10.2.6. For the acquisition of habitual residence by victims of terrorism
- 10.2.7. By investment in shares of entities listed in the expanding companies segment of the alternative stock market
- 10.2.8. For investment in the acquisition of shares or equity interests in new or recently created entities
- 10.2.9. For the acquisition or rehabilitation of housing in rural or similar areas
- 10.2.10. For the purchase of textbooks and school supplies
- 10.2.11. For leasing of habitual residence linked to certain transactions of payment in kind
- 10.2.12. For renting social housing (lessor's deduction)
- 10.2.13. For those over 70 years old
- 10.2.14. For investment in social economy entities.
- 10.2.15. For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants
- 10.2.16. For daycare expenses for children under 3 years of age.
- 10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country
- 10.2.18. For hosting Ukrainian people or families displaced due to the armed conflict