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Practical Income Manual 2022.

For acquisition or rehabilitation of habitual residence in councils at risk of depopulation

Regulations: Art. 14 decies 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

Deduction amount

  • In general, 5 per 100 of the amounts paid during the year by the taxpayer for the acquisition or rehabilitation of a home located in councils at risk of depopulation in the Principality of Asturias.

  • The above percentage is raised to 10 per 100 when, in addition, the acquisition or rehabilitation is carried out by taxpayers in which any of the following circumstances occur :

    • Who are age equal to or less than 35 years old on the date of tax accrual.

    • That they are members of large families.

      For the purposes of this deduction, members of large families are considered to be taxpayers who are part of a family unit that, on the date of tax accrual, holds the title of large family issued by the competent authority in matters of social services.

    • That they are members of single-parent families .

      For the purposes of this deduction, taxpayers who are responsible for descendants are considered members of single-parent families, in the terms provided for in article 12, provided that they do not live with any other person other than the aforementioned descendants, unless In the case of ascendants who generate the right to apply the minimum for ascendants established in article 59 of Law 35/2006, of November 28, on the Income Tax of Physical Persons and partial modification of the laws of the Taxes on Corporations, on the Income of Non-Residents and on Wealth.

Requirements for the application of this deduction

  • That the home that is acquired or rehabilitated is located in councils at risk of depopulation located in the Principality of Asturias.

    Attention : Those with a population of up to 20,000 inhabitants will be considered councils at risk of depopulation, provided that the population has decreased by at least 10 percent since 2000.

    You can access the councils at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias through the following link: " Councils at risk of depopulation ".

  • That the property that is acquired or rehabilitated will constitute the habitual residence of the taxpayer and that the tax domicile remains in the council at risk of depopulation for at least three years .


    The deduction may be applied in the year in which the home is acquired or rehabilitated, even if it is not the taxpayer's habitual residence in that year, provided that it will become his or her habitual residence in the twelve months following its acquisition and that it is not Give it another use until then.

    Furthermore, in general, in order to apply the deduction, it is required that the tax domicile be maintained in the same council with risk of depopulation, except in cases of death of the taxpayer. In the latter case (death) the deduction is applicable in the previous years (if applicable) and also in the year of death.

    Regarding the concept of habitual residence, keep in mind that the concept of habitual residence established by the state personal income tax regulations in force on December 31, 2012 is discussed in the section “ General conditions and requirements ” of the heading “Deduction for investment in habitual residence. Transitional regime" of Chapter 16.

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • 35,000 euros in individual taxation .

    • 45,000 euros in joint taxation .

  • The documentary accreditation of the expenses that generate the right to deduction must be made by invoice or any other means of legal or economic traffic admitted by Law.

Basis of deduction

  • The basis of the deduction is made up of the amounts invested during the year in the acquisition or rehabilitation of the home.

    In the case of external financing, the deduction will be made as the principal is repaid, as long as all the requirements for the application of the deduction are met. Expenses financed with a loan will not be computed for these purposes.

  • This deduction will be applicable to those years in which the taxpayer incurs the expense regardless of the date on which the legal acquisition of the home occurs or the rehabilitation work is completed.

Maximum base of the deduction

  • The maximum base for this deduction will be 10,000 euros.

    In cases of joint declaration the maximum base of this deduction cannot exceed 10,000 euros.

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same assets for the same tax period, the maximum base of the deduction will be prorated between them in equal parts, applying the tax benefit only in the declaration of those who meet the conditions established to be beneficiaries of the same.


This deduction is incompatible with the deduction “For investment in habitual residence that is considered protected” provided for in article 6 of the consolidated text.

This incompatibility must be determined by taxpayer.