For taxpayers who move their tax domicile to the Principality of Asturias for work purposes for the performance of specially qualified work directly and principally related to research and development, scientific or technical activities.
Regulations:Article 14 octies Revised text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, 22 October 2014
Amount and deduction limit
The 15 per 100 per cent of the expenses generated for the taxpayer as a consequence of moving his tax domicile to the Principality of Asturias for work purposes in order to carry out specially qualified work, directly and principally related to research and development, scientific or technical activities.
Deduction limit:2,000 euros.
In the case of joint taxation, the deduction limit will be 2,000 euros for each taxpayer entitled to it.
Specific requirements for the application of the deduction
That the taxpayer has not been a resident in the Principality of Asturias during the four years prior to the date of the transfer for work reasons.
That the taxpayer establishes their habitual residence in the Principality of Asturias and that it is maintained for at least three additional years to that of the transfer itself.
In the case of paid employment, there is an employment contract for the performance of particularly skilled work.
In the case of self-employment, the taxpayer must be registered in the special Social Security scheme or in the corresponding mutual benefit society.
Time scope of application of the deduction
This deduction shall be applied in the tax period in which the move for work-related reasons takes place and for the following three tax years.
In order for the deduction to be applicable in subsequent years, the deduction is subject to the condition that the specially qualified work (whether employed or self-employed) continues to be carried out.
Other conditions for the application of the deduction
Expenses incurred as a result of moving house
For the purposes of this deduction, the following expenses shall be considered as expenses incurred as a result of moving house:
Travel and moving expenses necessary for the establishment of the taxpayer and the members of his family unit in the Principality of Asturias.
Expenses derived from the schooling in the Principality of Asturias of the descendants of the taxpayer.
Expenses for the purchase or rental of the taxpayer's main residence in the Principality of Asturias, including for these purposes the expenses arising from the contracting of services or supplies linked to the same.
Specially skilled jobs
For the purposes of this deduction, work carried out by workers with a professional category included in Contribution Group 1 of the General Social Security Scheme, in accordance with the provisions of the regulations in force for this purpose, related, directly and principally, to the following activities, shall be considered to be specially qualified work :
a) Research and development activities, including:
The "basic research" or original and planned research aimed at discovering new knowledge and understanding in the field of science or technology, not involving commercial or industrial ends.
The "applied research" or original and planned research aimed at obtaining new knowledge for the purpose of using that knowledge in the development of new products, processes or services or the significant improvement of existing ones.
The "experimental development" or the materialisation of the results of applied research into a plan, scheme or design for new products, processes or services, or their significant improvement, as well as the creation of non-marketable prototypes and initial demonstration projects or pilot projects, provided that they cannot be converted or used for industrial applications or commercial exploitation.
The conception of "software" advanced, understood as involving the implementation of innovative solutions.This does not include routine or routine activities related to software. In any case, a favourable report must be issued by the bodies of the Administration of the Principality of Asturias with competence in this field.
(b) Scientific and technical activities, including:
The "technological innovation", meaning any activity that results in a technological breakthrough in obtaining new products or production processes or substantial improvements to existing ones .
New products or processes are considered to be those whose characteristics or applications are substantially different from those that existed previously, from a technological point of view.
This activity shall include the materialisation of new products or processes into a plan, scheme or design, as well as feasibility studies and prototyping and initial demonstration projects or pilot projects, including those that can be converted or used for industrial applications or commercial exploitation.
It also includes technological diagnosis activities aimed at the identification, definition and orientation of advanced technological solutions.
Activities related to projects within the field of sustainable development and environmental protection and improvement that aim to:
Waste minimisation, reuse and recovery.
Mobility and sustainable transport.
The environmental regeneration of natural areas as a result of the implementation of compensatory measures or other voluntary actions.
Minimisation of water consumption and water treatment.
The use of renewable energies and energy efficiency.
The activities provided for entities that are considered as "innovative enterprises" as they comply with the requirements set out in Community legislation.
The activities that are provided to entities that fulfil the purpose of business promotion and reinforcement of productive activity.
This purpose is understood to be fulfilled by companies that implement relevant business projects involving the development of new activities, products or markets, the expansion or consolidation of existing ones or the creation of stable jobs.
For these purposes, the entity for which the worker provides services must justify the fulfilment of the purpose of business promotion and reinforcement of the productive activity resulting from its activity.
The activities that lend for entities that are in the initial stage of development of a new business project or in its development phase, provided that they are micro, small and medium-sized enterprises with high growth potential.
This deduction shall be incompatible with the deduction "For training expenses incurred by taxpayers carrying out specially qualified work directly and principally related to research and development, scientific or technical activities" provided for in Article 14f of the recast text.
Such incompatibility is to be determined on a taxpayer-by-taxpayer basis.