10.3.16. For taxpayers who transfer their tax domicile to the Principality of Asturias for work reasons

Amount

Taxpayers who move their tax domicile to the Principality of Asturias for work reasons may make a deduction of 15% of the expenses generated as a result of the transfer, with a limit of 1,000 euros.

In the event that the taxpayer carries out especially qualified work, directly and mainly related to research and development, scientific or technical activities, the limit of the deduction will be 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, in the case of employed work, there is an employment contract.
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.
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 1,000 or 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.
They will be considered Specially qualified jobs for the purposes of the deduction.

Incompatibility

For workers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities, this deduction is incompatible with the deduction "For training expenses incurred by taxpayers who carry out specially qualified work related to directly and mainly with research and development, scientific or technical activities".

Completion

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

If you carry out especially qualified work, directly and mainly related to research and development, scientific or technical activities, you must check the box provided for this purpose.