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Practical Income Manual 2021.

Autonomous Community of the Principality of Asturias

Taxpayers who in 2021 had their habitual residence in the territory of the Autonomous Community of the Principality of Asturias may apply the following regional deductions:

  1. For unpaid care of people over 65 years of age
  2. For acquisition or adaptation of the habitual residence for taxpayers with disabilities
  3. For acquisition or adaptation of the habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
  4. For investment in habitual residence that is considered protected
  5. For renting a habitual residence
  6. For donations of rural properties in favor of the Principality of Asturias
  7. For international adoption of minors
  8. For multiple births or for two or more adoptions constituted on the same date
  9. For large families
  10. For single parent families
  11. For foster care of minors
  12. For certification of sustainable forest management
  13. For expenses of descendants in centers from zero to three years
  14. For acquisition of textbooks and school supplies
  15. Due to the birth or adoption of second and successive children in rural areas at risk of depopulation
  16. For taxpayers setting up as self-employed in rural areas at risk of depopulation
  17. For public transport costs for residents in rural areas at risk of depopulation
  18. For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
  19. For taxpayers who move their tax domicile to the Principality of Asturias for work reasons to carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
  20. For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic
  21. For acquisition or rehabilitation of habitual residence in rural areas at risk of depopulation for taxpayers up to 35 years old, large families and single parents