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Practical Income Manual 2020.

Principality of Asturias

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For unpaid foster care over 65 years of age.
  • For international adoption of minors.
  • For multiple births or for two or more adoptions constituted on the same date
  • For large families.
  • For single-parent families.
  • For foster care of minors.
  • For expenses of descendants in centers from 0 to 3 years old.
  • Due to the birth or adoption of second and successive children in rural areas at risk of depopulation.
  • For acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • For acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
  • For investment in a habitual residence that is considered protected.
  • For renting the habitual residence.
  • For donations of rural properties in favor of the Principality of Asturias.
  • For certification of sustainable forest management.
  • For acquisition of textbooks and school supplies.
  • For taxpayers who establish themselves as self-employed workers, or self-employed in rural areas at risk of depopulation.
  • For public transport costs for residents in rural areas at risk of depopulation
  • For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic (not applicable to taxpayers who died before 12-31-2020).