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Form 100. Personal Income Tax Declaration 2021

10.3.18. For taxpayers who move their tax domicile to the Principality of Asturias for work reasons to carry out specially qualified jobs.

Amount

15% of the expenses generated as a result of the aforementioned transfer, with a limit of 2,000 euros.

Requirements and conditions

  • That the taxpayer has not been a resident in the Principality of Asturias during the four years prior to the date of the transfer for work reasons.

  • That the taxpayer establishes his habitual residence in the Principality of Asturias and maintains it for at least three years additional to the transfer itself.

  • That during the three years following the transfer of residence the taxpayer continues to carry out specially qualified jobs.

  • That, in the case of employed work, there is an employment contract for the development of specially qualified work.

  • That, in the case of self-employment, the taxpayer is 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 transfer of residence for work reasons occurs and during the three subsequent years.

    Taxpayers who transferred their tax domicile prior to 2021 and meet the above requirements may apply the deduction.

  • When more than one member of the family unit meets the requirements to be able to apply the deduction, in a joint declaration the amount of 2,000 euros will be multiplied by the number of members of the unit entitled to it.

  • For the purposes of this deduction, the following will be considered expenses generated as a result of the move of residence:

    • Travel and moving expenses necessary for the establishment of the taxpayer and the members of their family unit in the Principality of Asturias.

    • Expenses derived from the schooling in the Principality of Asturias of the taxpayer's descendants.

    • Expenses for the acquisition or rental of the taxpayer's habitual residence in the Principality of Asturias, including for these purposes the expenses arising from the contracting of services or supplies linked to it.

  • Specially qualified jobs for deduction purposes.

Completion

It will record the amount paid with the right to deduction.