10.3.6. For donation of rural properties in favor of the Principality of Asturias

20 of the value of donations of rural properties made in favour of the Principality of Asturias may be deducted from the autonomous tax rate, up to a limit of 10% of the taxpayer's taxable base. Donated properties will be valued according to the criteria established in the General Tax Law.

Completion

You must indicate the value of the properties donated by the holder of the deduction.

In the case of marriage and if the donation has been made by the spouses in equal parts, 50% of the total value of the donation they have made will be reflected.