For public transport costs for residents in rural areas at risk of depopulation
Regulations: Article 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.
Amount and limit of the deduction
100 percent of the amount of expenses incurred to acquire single-person and nominal public transportation 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 the joint declaration is opted for, 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: Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law in relation to the rural area that gives the right to the application of the tax benefit. The aforementioned criteria will be applied to the residence in the year in which the deduction is applicable regardless of whether, subsequently, said residence is 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 14e 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 ( BOPA 15-12 -2020).
That the sum of the general and savings tax bases, boxes  and  of the declaration, do not exceed the following amounts:
Documentary accreditation of the expenses that generate the right to deduction must be made by invoice or any other method of legal or economic traffic admitted by Law .