For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.

Regulations: Article 14 septies 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 maximum limit of the deduction

• 100 percent of the amount of training expenses paid that the taxpayer has incurred for the development of specially qualified work, directly and mainly related to research and development, scientific or educational activities. technical character .

• The maximum amount of applicable deduction is 2,000 euros .

Specific requirements for the application of the deduction

• That no more than three years have elapsed since the taxpayer completed his academic training.

• That the taxpayer has his habitual residence in the Principality of Asturias and maintains it for at least three years.

• That, if the activity is carried out on behalf of another , there is an employment contract .

• That, if the activity is carried out on own account , the taxpayer is registered in the special Social Security regime or in the mutual insurance company corresponding social.

• This deduction will be applied only once, for all the expenses incurred by the taxpayers during the formation , in the tax period in which the incorporation into the market occurs work .

  Incorporation into the labor market will be understood as:

  1. In the event of starting activities as an employee, the date of signing the employment contract

  2. In the event of starting self-employed activities, the date of registration in the special Social Security regime or in the corresponding social security mutual insurance company.

     In the latter case, the registration status must be maintained for a minimum period of one year, unless death occurs within said period .

Other conditions for the application of the deduction

For the purposes of this deduction, specially qualified jobs will be considered to be those performed by workers with a professional category included in Contribution Group 1 of the General Social Security Regime, in accordance to the provisions of the regulations in force for this purpose, related, directly and mainly, to the following activities:

a) Research and development activities

These activities include:

1. “basic research” or original and planned investigation that seeks to discover new knowledge and a superior understanding in the scientific or technological field, unrelated to commercial or industrial purposes.

2. “Applied research” or original and planned investigation that seeks to obtain new knowledge with the purpose that it can be used in the development of new products, processes or services, or in the significant improvement of existing ones.

3. “experimental development” or the materialization of the results of applied research in a plan, scheme or design of new products, processes or services, or their significant improvement, as well as the creation of non-marketable prototypes and initial demonstration projects or pilot projects, provided that they cannot be converted or used for industrial applications or for commercial exploitation.

4. The conception of “advanced software” , understood as such that it involves the implementation of innovative solutions. Usual or routine activities related to the software are not included for these purposes. In any case, this case must have a favorable report from the Administration bodies of the Principality of Asturias with powers in this area.

b) Scientific and technical activities

These activities include:

1. “technological innovation” understood as that activity whose result is a technological advance in the obtaining of new products or production processes or substantial improvements to existing ones .

   New products or processes are considered to be those whose characteristics or applications are substantially different from those that existed previously, from a technological point of view.

   This activity will include the materialization of the new products or processes into a plan, scheme or design, as well as the preparation of feasibility studies and the creation of prototypes and initial demonstration projects or pilot projects, including those that may be converted or used for industrial applications or for commercial exploitation.

   Also included are technological diagnostic activities aimed at identifying, defining and guiding advanced technological solutions.

2. Activities related to projects within the field of sustainable development and environmental protection and improvement that have as their object:

   • The minimization, reuse and valuation of waste.

   • Mobility and sustainable transportation.

   • The environmental regeneration of natural spaces as a result of the execution of compensatory measures or other types of voluntary actions.

   • The minimization of water consumption and its purification.

   • The use of renewable energies and energy efficiency.

3. The activities provided to entities that are considered “innovative companies” for meeting the requirements established in community regulations.

4. Activities provided to entities that meet the purpose of business promotion and reinforcement of productive activity .

   It will be understood that companies that implement relevant business projects that involve the development of new activities, products or markets, the expansion or consolidation of existing ones or the creation of stable jobs fulfill this purpose.

   For these purposes, the entity for which the worker provides services must justify compliance with the purpose of business promotion and reinforcement of the productive activity resulting from their activity.

5. The activities provided to entities that are in the initial stage of development of a new business project or in its development phase, provided that they are microenterprises and small and medium-sized enterprises with high growth potential.