Skip to main content
Practical manual for Income Tax 2021.

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

Regulations: Art. 14 decies of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22.

Amount of deduction

10 percent of the amounts paid during the year for the acquisition or rehabilitation of the aforementioned home.

Temporal scope of application of the deduction: this deduction will only apply in the tax period in which the home is acquired or the rehabilitation begins.

Specific requirements for the application of this deduction

  • This deduction is only applicable to the following taxpayers:

    1. Taxpayers aged 35 years or younger on the tax accrual date.

    2. Taxpayers who are members of large families.

      For the purposes of this deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.

    3. Taxpayers who are members of single-parent families.

      For the purposes of this deduction, taxpayers who have descendants under their care are considered to be members of single-parent families, as provided in article 12, provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants established in article 59 of Law 35/2006, of November 28, on Personal Income Tax and partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax.

  • That they acquire or rehabilitate a home located in rural areas at risk of depopulation located in the Principality of Asturias.

    Attention : for the application of this deduction, the following will be considered rural areas at risk of depopulation: those determined by the Resolution of November 24, 2020, of the Ministry of Finance, for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 sexies of the consolidated text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22 ( BOPA 12-15-2020).

  • That the property will constitute the habitual residence of the taxpayer and that the tax domicile will remain in the rural area at risk of depopulation for at least three years .

    Clarifications:

    The deduction may be applied in the year in which the home is acquired or renovated, even if it is not the taxpayer's habitual residence in that year, provided that it will be the taxpayer's habitual residence within twelve months of its acquisition and that it is not used for any other purpose until that time.

    In addition, as a general rule, in order to apply the deduction, the tax domicile must remain in the same area with risk of depopulation, except in the event of the death of the taxpayer. In the latter case (death) the deduction is applicable in the previous years (if applicable) and also in the case of death.

    Regarding the concept of habitual residence, please note that the concept of habitual residence established by the state regulations on personal income tax in force on 31 December 2012 is discussed in section “ General conditions and requirements ” of the section “Deduction for investment in habitual residence. "Transitional regime" of Chapter 16.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • 25,009 euros in individual taxation .

    • 35,240 euros in joint taxation .

Deduction base

The basis for the deduction is the amounts paid in the tax period for the acquisition or rehabilitation of the habitual residence.

Amounts paid while the home is under construction form part of the basis for the deduction.

In the case of external financing, the deduction will be applied as the principal is repaid and, where applicable, the corresponding interest is paid, provided that all the requirements for the application of the deduction are met.

Maximum deduction base

  • The maximum base for this deduction will be 10,000 euros.

    In the case of joint declaration the maximum base for this deduction cannot exceed 10,000 euros

  • When two or more taxpayers are entitled to apply this deduction in respect of the same assets for the same tax period, the maximum amount of the deduction will be prorated among them in equal parts.

    If the expenses are borne by a single taxpayer, the apportionment will not apply. The maximum amount of the deduction will be prorated based on the number of taxpayers entitled to apply the deduction, regardless of the taxation option chosen.