For investment in habitual residence that is considered protected

Regulations: Art. 6 of the Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amount and requirements for applying the deduction

• 113 euros for each taxpayer who is entitled to receive subsidies or financial aid for the acquisition or rehabilitation of a habitual residence that is considered protected, in accordance with state or regional regulations on the matter.
• When two or more taxpayers are entitled to apply this deduction in respect of the same assets for the same tax period, its amount will be prorated among them in equal parts.