10.2.1.1 Differentiated tax regime. Rural settlements.

Anyone who has their habitual residence may benefit from this special regime, during the calendar year in which the corresponding tax obligation accrues and in the following four years, in one of the rural settlements indicated in this section.

In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in any of the spouses.

The benefits of the special differentiated tax regime established will apply to people and assets that reside or are located in one of the following two categories and provided that they have a value of less than 100 in the Synthetic Territorial Development Index prepared in accordance with the Strategy. of Territorial Planning of Aragon:

• Rural settlements with a high risk of depopulation, which include settlements that belong to Ranks VIII and IX of the structure of the Aragon settlement system.

• Rural settlements with extreme risk of depopulation, which include settlements that belong to Range