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Practical Income Manual 2021.

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

Regulations: Art. 8 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 requirements for applying the deduction

  • 20 percent of the value of donations of rural 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 statement.

  • The donated properties will be valued in accordance with the criteria established in Law 58/2003, of December 17, General Tax ( BOE of the 18th).