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Practical manual for Income Tax 2021.

For donations of rural properties in favor of the Principality of Asturias

Regulations: Art. 8 of the Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amount and requirements for applying the deduction

  • 20 percent of the value of donations of rustic properties made in favor of the Principality of Asturias, with the limit for the amount of the deduction of 10 percent of the taxable base of the taxpayer, sum of boxes [0500] and [0510] of the declaration.

  • Donated properties will be valued according to the criteria established in Law 58/2003, of December 17, General Tax Law ( BOE of 18).