Andalucía

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth or adoption of children. For adoption of children internationally. For single-parent families and, where applicable, with ascendants over 75 years of age. Per taxpayer with a disability. Due to disability of the spouse or common-law partner. For assistance to people with disabilities. For domestic help.	For beneficiaries of protected housing aid. For investment in habitual housing that is considered protected and for young people. For leasing of habitual residence by young people.	For the amounts donated to the Andalusian Health Service to combat the spread of Covid-19.	Acquisition of shares and corporate interests as a result of agreements to establish companies or increase capital in commercial companies. Legal defense costs of the employment relationship.