10.3.17. For training expenses incurred by taxpayers who carry out specially qualified jobs

1. In general terms

   Taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities and who have incurred training expenses for the development of said work, may make a deduction for the amount of the training expenses. satisfied, with the maximum limit of 2,000 euros, as long as they meet the following conditions:

   • That no more than three years have passed since they completed their academic training.

   • They must have their habitual residence in the Principality of Asturias and maintain it for at least three years.

   • That, if the activity is carried out as an employee, there is an employment contract. If the activity is carried out on their own account, they are registered in the special Social Security regime or in the corresponding social security mutual insurance company.

   This deduction will be applied only once, for all the expenses incurred by the taxpayers during the training, in the tax period in which the incorporation into the labor market occurs, understood as such, for the case of starting self-employed activities. third party, the date of signing the employment contract and, for the start of self-employed activities, the date of registration in the special Social Security regime or in the corresponding social security mutual society. In the latter case, the discharge status must be maintained for a minimum period of one year, except for death within said period.

2. For taxpayers who died on a day other than December 31, 2021

   In the case of taxpayers who died on a day other than the indicated day and who had entered the labor market carrying out specially qualified jobs, directly and mainly related to research and development, scientific or technical activities, a deduction of 2,000 euros may always be made. that the following conditions are met:

   • That no more than three years have passed since the end of their academic training.

   • That they have their habitual residence in the Principality of Asturias and maintain it for at least three years.

   • That, when the activity began as an employee, an employment contract had been signed.

   • That, when the activity was started on one's own account, it would be registered in the special Social Security regime or in the corresponding social security mutual insurance company.

   • This deduction will be applied in the tax period in which the incorporation into the labor market occurs, meaning, in the case of starting activities as an employed person, the date of signing the employment contract and, for the beginning of activities by self-employment, the date of registration in the special Social Security regime or in the corresponding social security mutual insurance company. In the latter case, the discharge status must be maintained for a minimum period of one year, except for death within said period.

   • Specially qualified jobs will be considered those carried out by workers with a professional category included in Contribution Group 1 of the General Social Security Regime, in accordance with the provisions of the regulations in force for this purpose, related, directly and mainly, to the following activities:

     1. Research and development activities:

        • “Basic research” or original and planned inquiry that seeks to discover new knowledge and superior understanding in the scientific or technological field, unrelated to commercial or industrial purposes.

        • “Applied research” or original and planned investigation that seeks to obtain new knowledge with the purpose that it can be used in the development of new products, processes or services, or in the significant improvement of existing ones.

        • “Experimental development” or the materialization of the results of applied research in a plan, scheme or design of new products, processes or services, or their significant improvement, as well as the creation of non-marketable prototypes and initial or demonstration projects. pilot projects, provided that they cannot be converted or used for industrial applications or for commercial exploitation.

        • The conception of advanced “software”, understood as that which involves the implementation of innovative solutions. Usual or routine activities related to the software are not included for these purposes. In any case, this case must have a favorable report from the Administration bodies of the Principality of Asturias with powers in this area.

     2. Scientific and technical activities:

        • “Technological innovation” understood as that activity whose result is a technological advance in obtaining new products or production processes or substantial improvements to existing ones.

          New products or processes are considered to be those whose characteristics or applications are substantially different from those that existed previously, from a technological point of view.

          This activity will include the materialization of the new products or processes into a plan, scheme or design, as well as the preparation of feasibility studies and the creation of prototypes and initial demonstration projects or pilot projects, including those that may be converted or used for industrial applications or for commercial exploitation. Also included are technological diagnostic activities aimed at identifying, defining and guiding advanced technological solutions.

        • Activities related to projects within the field of sustainable development and environmental protection and improvement that have as their objective: The minimization, reuse and valuation of waste, mobility and sustainable transport, the environmental regeneration of natural spaces as a result of the execution of compensatory measures or other types of voluntary actions, the minimization of water consumption and its purification, the use of energy renewables and energy efficiency.

        • Activities provided to entities that are considered “innovative companies” for meeting the requirements established in community regulations.

        • Activities provided to entities that meet the purpose of business promotion and reinforcement of productive activity.

          It will be understood that companies that implement relevant business projects that involve the development of new activities, products or markets, the expansion or consolidation of existing ones or the creation of stable jobs fulfill this purpose.

          For these purposes, the entity for which the worker provides services must justify compliance with the purpose of business promotion and reinforcement of the productive activity resulting from their activity.

        • The activities provided to entities that are in the initial stage of development of a new business project or in its development phase, as long as they are micro, small and medium-sized companies with high growth potential.

Completion

In the case of taxpayers who died on a day other than December 31, the box enabled for this purpose will be checked. In the rest of the cases, it will record the amount of the expenses.