For investment in habitual residence that is considered protected

Regulations: Art. 6 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding 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 has the right to receive subsidies or financial aid for the acquisition or rehabilitation of the habitual residence that is considered protected, in accordance with state or regional regulations on the matter .
• When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, its amount will be prorated among them in equal parts.