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Form 100. 2022 Personal Income Tax return

10.3. Principality of Asturias

  1. 10.3.1. For unpaid fostering of people over 65 years of age
  2. 10.3.2. For the acquisition or adaptation of the main residence for taxpayers with disabilities
  3. 10.3.3. For the acquisition or adaptation of a primary residence for taxpayers whose spouses, ascendants or descendants with disabilities live with
  4. 10.3.4. For the acquisition or renovation of a primary residence in connejos en riesgo de desposidente
  5. 10.3.5. For leasing a main residence
  6. 10.3.6. For the donation of rural properties in favour of the Principality of Asturias
  7. 10.3.7. For international adoption of minors
  8. 10.3.8. For multiple births or for two or more adoptions set up on the same date
  9. 10.3.9. For large families
  10. 10,3,10. For single-parent families
  11. 10,3,11. For fostering children
  12. 10,3,12. For certification of sustainable forest management
  13. 10,3,13. For expenses of descendants in centres aged 0 to 3
  14. 10,3,14. For the acquisition of textbooks and school materials
  15. 10,3,15. By birth or adoption of the second and subsequent children in associations at risk of depopulation
  16. 10,3,16. For taxpayers who are established as self-employed workers, or self-employed workers in the context of depopulation risk
  17. 10,3,17. For training expenses incurred by taxpayers carrying out particularly qualified work related directly and mainly to research and development activities, whether scientific or technical
  18. 10,3,18. For taxpayers who transfer their tax address to the Principality of Asturias for employment reasons for carrying out particularly qualified work, directly related to and mainly research and development activities, whether scientific or technical
  19. 10,3,19. For public transport expenses for residents in associations at risk of depopulation
  20. 10,3,20. For the purchase of electric vehicles
  21. 10,3,21. For the care of descendants or adopted children up to 25 years old
  22. 10,3,22. For the emancipation of young people up to 35 years old
  23. 10,3,23. For investment in a primary residence considered as being protected