10.9. Catalonia
- 10.9.1. By birth or adoption of a child
- 10.9.2. For donations to entities that promote the use of the Catalan language
- 10.9.3. For donations to entities that promote scientific research and technological development and innovation
- 10.9.4. For rental of main residence
- 10.9.5. For the payment of interest on loans for master's and doctoral studies
- 10.9.6. For taxpayers who become widowed
- 10.9.7. For rehabilitation of the habitual residence
- 10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
- 10.9.9. Through investment by an angel investor through the acquisition of shares or equity interests in new or recently created entities
- 10.9.10. For the obligation to file the personal income tax return due to having more than one payer