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Form 100. Personal Income Tax Return 2023

10.2.1.1 Differentiated tax regime. Rural settlements.

This special regime may be used by anyone who has their habitual residence, during the calendar year in which the corresponding tax obligation is accrued 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 to be met when this circumstance occurs in either of the spouses.

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

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

  • Rural settlements at extreme risk of depopulation, which include settlements belonging to Rank X of the structure of the Aragon settlement system.