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Practical guide to 2022 Income Tax.

Autonomous Community of Asturias

Taxpayers who have had their habitual residence in the territory of the Autonomous Community of Asturias in 2022 may apply the following Autonomous Community deductions:

  1. For unpaid fostering of people over 65 years of age
  2. For the acquisition or adaptation of the main residence for taxpayers with disabilities
  3. For the acquisition or adaptation of the main residence for taxpayers whose spouses, ascendants or descendants with disabilities live with
  4. For investment in a primary residence considered as being protected
  5. For leasing a main residence
  6. For donations of rural properties in favour of the Principality of Asturias
  7. For international adoption of minors
  8. For multiple births or for two or more adoptions set up on the same date
  9. For large families
  10. For single-parent families
  11. For fostering children
  12. For certification of sustainable forest management
  13. For expenses of descendants in centers of zero to three years
  14. For the acquisition of textbooks and school materials
  15. By birth or adoption of the second and subsequent children in associations at risk of depopulation
  16. For taxpayers who are established as self-employed workers, or self-employed workers in the context of depopulation risk
  17. For public transport expenses for residents in associations at risk of depopulation
  18. For training expenses incurred by taxpayers carrying out particularly qualified work, directly and mainly related to research and development, scientific or technical activities
  19. For taxpayers who transfer their tax address to the Principality of Asturias for employment reasons for carrying out particularly qualified work, directly related to and mainly research and development activities, whether scientific or technical
  20. For the acquisition or renovation of a primary residence in connejos en riesgo de desposidente
  21. For the purchase of electric vehicles
  22. For the care of descendants or adopted people up to 25 years old
  23. For the emancipation of young people up to 35 years old