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 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.
10 per 100 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 be applicable in the tax period in which that the rehabilitation of housing be acquired or begun.
Specific requirements for the application of this deduction
This deduction is only applicable to the following taxpayers:
Taxpayers of age equal to or less than 35 years old on the date of tax accrual.
Taxpayers who are members of large families.
For the purposes of this deduction, members of large families are considered to be taxpayers who are part of a family unit that, on the date of tax accrual, holds the title of large family issued by the competent authority in matters of social services.
Taxpayers who are members of single-parent families.
For the purposes of this deduction, taxpayers who are responsible for descendants are considered members of single-parent families, in the terms provided for in article 12, provided that they do not live with any other person other than the aforementioned descendants, unless In the case of ascendants who generate the right to apply the minimum for ascendants established in article 59 of Law 35/2006, of November 28, on the Income Tax of Physical Persons and partial modification of the laws of the Taxes on Corporations, on the Income of Non-Residents and on Wealth.
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, rural areas at risk of depopulation will be considered as determined by the Resolution of November 24, 2020, of the Ministry of Treasury, for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 exies 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 22 October ( BOPA 12-15-2020).
That the property will constitute the habitual residence of the taxpayer and that the tax domicile remains in the rural area at risk of depopulation for at least three years .
The deduction may be applied in the year in which the home is acquired or rehabilitated, even if it is not the taxpayer's habitual residence in that year, provided that it will become his or her habitual residence in the twelve months following its acquisition and that it is not Give it another use until then.
Furthermore, in general, in order to apply the deduction, it is required that the tax domicile be maintained in the same area with risk of depopulation, except in cases of death of the taxpayer. In the latter case (death) the deduction is applicable in the previous years (if applicable) and also in the year of death.
Regarding the concept of habitual residence, keep in mind that the concept of habitual residence established by the state personal income tax regulations in force on December 31, 2012 is discussed in the section “ General conditions and requirements ” of the heading “Deduction for investment in habitual residence. Transitional regime" of Chapter 16.
That the sum of the general and savings tax bases , boxes  and  of the declaration, does not exceed the following amounts:
25,009 euros in individual taxation .
35,240 euros in joint taxation .
Basis of deduction
The basis of the deduction is the amounts paid in the tax period for the acquisition or rehabilitation of the habitual residence.
The amounts paid while the home is under construction form part of the basis of the deduction.
In the case of external financing, the deduction will be made as the principal is returned and the corresponding interest, if applicable, is paid, as long as all the requirements for the application of the deduction are met.
Maximum base of the deduction
The maximum base for this deduction will be 10,000 euros.
In the cases of joint declaration maximum base of this deduction cannot exceed 10,000 euros
When two or more taxpayers are entitled to apply this deduction with respect to 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 proration will not be applied. 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.