- For unpaid foster care over 65 years of age.
- For international adoption of minors.
- For multiple births or for two or more adoptions constituted on the same date.
- For large families.
- For single-parent families.
- For foster care of minors.
- For expenses of descendants in centers from 0 to 3 years old.
- Due to the birth or adoption of second and successive children in rural areas at risk of depopulation.
- For acquisition or adaptation of habitual residence for taxpayers with disabilities.
- For acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
- For investment in a habitual residence that is considered protected.
- For renting the habitual residence.
- For acquisition or rehabilitation of habitual residence in rural areas at risk of depopulation for taxpayers up to 35 years of age, large families and single parents.
- For donations of rural properties in favor of the Principality of Asturias.
- For certification of sustainable forest management.
- For acquisition of textbooks and school supplies.
- For taxpayers who establish themselves as self-employed workers, or self-employed in rural areas at risk of depopulation.
- For public transportation expenses for residents in rural areas at risk of depopulation.
- By obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on the sectors especially affected by the pandemic. Only applicable to taxpayers who died before 11-10-2021
- For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
- For taxpayers who move their tax domicile to the Principality of Asturias for work reasons to carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.