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Form 100. Personal Income Tax Declaration 2021

10.3.19. For public transport costs for residents in rural areas at risk of depopulation

Amount

The amount of expenses incurred to acquire single-person and nominal public transport passes, with a limit of 100 euros.

If there is more than one member of the family unit entitled to apply the deduction, in joint taxation, the limit will be multiplied by the number of members entitled to the deduction.

Requirements

  • Taxpayers must have their habitual residence, in the terms established in the Personal Income Tax Law, in rural areas at risk of depopulation determined by resolution of the Ministry of Finance.

    Resolution of November 24, 2020, of the Ministry of Finance, which determines the rural areas at risk of depopulation for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 exies of the consolidated text of the legal provisions of the Principality of Asturias in matters of taxes transferred by the E state, approved by Legislative Decree L 2/2014, of October 22. (BOPA no. 240 of 15 -XII-2020).

    BOPA Resolution

  • Accreditation of expenses must be made by invoice or any other means permitted by law.

  • The sum of the general tax base and savings cannot exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation.

Completion

Enter, in the box provided for this purpose, the amount paid with the right to deduction.