Autonomous Community of Andalusia
- For beneficiaries of protected housing aid
- For investment in habitual housing that is considered protected and for young people
- For amounts invested in the rental of the habitual residence
- For taxpayers who are beneficiaries of family benefits (only those who died before July 25, 2019)
- By birth or adoption of children
- For adoption of children in the international sphere
- For the father or mother of a single-parent family and, where applicable, with ascendants over 75 years of age
- For taxpayers with disabilities
- For taxpayers with disabled spouses or common-law partners
- For assistance to people with disabilities
- For domestic help
- For investment in the acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies
- For workers for legal defense expenses of the employment relationship