For investment in habitual residence that is considered protected

Regulations: Art. 6 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 maximum limit of the deduction

Amount of the actual expense paid during the tax period in which a habitual residence that is considered protected according to state regulations is acquired or rehabilitated or autonomous in the matter.
Maximum limit: 5,000 euros

Keep in mind that the amounts paid for the construction of the home can be taken into account to determine the maximum amount of the deduction as long as they are paid in the same year in which the acquisition occurs.
In the event that the expense that gives rise to the right to deduction does not exceed 5,000 euros, the maximum limit of the deduction will be set at the amount of the aforementioned actual expense.

Requirements for applying the deduction

That the home has the protected rating in accordance with state or regional regulations on the matter.
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 (5,000 euros) will be prorated between them in equal parts .

To apply the proration, the number of taxpayers entitled to the deduction who choose to apply it and that the expense actually paid by each of them must be taken into account is greater than the maximum amount (5,000 euros). Otherwise, the maximum limit of the deduction for the taxpayer whose expense is less than will be set at the amount of the aforementioned effective expense.

Attention: the proration will be carried out based on the number of taxpayers entitled to apply the deduction, regardless of the taxation option chosen. However, in the event that the matrimonial property regime is the community property, the taxpayers may decide whether only one of them applies the deduction or it is prorated. In a joint declaration the limit will be 5,000 euros .

Temporal scope of application of the deduction

The deduction is only applicable in the tax period in which the acquisition or rehabilitation of the primary residence occurs.
Precisions
1. In the case of acquisition , for the purposes of applying the deduction, it is understood to have occurred on the date on which, in accordance with the provisions of the Civil Code, the right to property, that is, when the contract (title) and the tradition or delivery of the home (mode) coincide.
  
  Consequently, it is considered that the home is acquired both in the year in which the deed is signed and when a private purchase and sale contract is signed after making it public.
2. In the case of rehabilitation, the rehabilitation is considered to be carried out in the year in which the expenses are incurred.
  
  In the event that the rehabilitation is carried out during more than one tax period, the deduction will be applicable in each of the periods in which the expense is incurred, always with the limit of 5,000 euros or the expense incurred.
In the event that the taxpayer does not have sufficient full autonomous tax to apply the total deduction in the tax period in which the acquisition or rehabilitation is carried out, the amount not deducted may be applied in the three periods following taxes until the total amount of the deduction is exhausted, if applicable, respecting the maximum limit of 5,000 euros set for this deduction.

Note: The amount generated in 2021 must be recorded in box [1610] of Annex B.2 of the declaration and in box [ 0886 ] the amount that is applied, since, as has been indicated, if the full regional quota is not enough to apply the total deduction, it may be applied in the following three tax periods.