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Practical manual for Income Tax 2021.

For public transport costs for residents in rural areas at risk of depopulation

Regulations: Article 14 sexies 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 limit of the deduction

  • 100 percent of the amount of expenses incurred to acquire personal and nominal public transport passes.

    This deduction will be applied in the tax period in which the expense is incurred, regardless of the validity period of the purchased subscription.

  • The maximum deduction amount will be 100 euros .

    This is a maximum amount per taxpayer, so when a joint declaration is chosen, this limit will be multiplied by the number of members entitled to the deduction.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has his habitual residence in rural areas at risk of depopulation.

    Note: The habitual residence will be determined based on the criteria defined in article 9 of the Income Law in relation to the rural area that gives the right to apply the tax benefit.  The aforementioned criteria will apply to residence in the year in which the deduction is applicable, regardless of whether said residence is subsequently not maintained.

    Note: For the application of this deduction, rural areas at risk of depopulation will be considered 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 15-12-2020).

  • 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.

  • Documentary evidence of expenses that generate the right to deduction must be carried out by invoice or any other means of legal or economic traffic admitted by law .