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.

Regulations: Article 14 octies 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 limit of the deduction

15 per 100 of the expenses generated for the taxpayer as a result of the transfer of his tax domicile to the Principality of Asturias for work reasons for the development of specially qualified jobs, directly and mainly related with research and development, scientific or technical activities.
Maximum deduction limit: 2,000 euros .

In the case of joint taxation, the limit of the deduction will be 2,000 euros for each taxpayer who is entitled to its application.

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 his habitual residence in the Principality of Asturias and it remains for at least three additional years to the transfer itself.
That, in the case of employed work, there is a employment contract for the development of specially qualified work.
That, in the case of self-employment, the taxpayer is registered in the special Social Security regime or in the corresponding social security mutual insurance company.

Temporal scope of application of the deduction

This deduction will be applied in the tax period in which the transfer of residence for work reasons occurs and during the three subsequent years .

For the deduction to be applicable in subsequent years, it is required that specially qualified work continues to be carried out (whether self-employed or employed).

Other conditions for the application of the deduction

Expenses generated as a result of moving home

For the purposes of this deduction, the following will be considered expenses generated as a result of the move of residence:
1. Travel and moving expenses necessary for the establishment of the taxpayer and the members of their family unit in the Principality of Asturias.
2. Expenses derived from the schooling in the Principality of Asturias of the taxpayer's descendants.
3. Expenses for the acquisition or rental of the taxpayer's habitual residence in the Principality of Asturias, including for these purposes the expenses arising from the contracting of services or supplies linked to it.
Specially skilled jobs

For the purposes of this deduction, specially qualified jobs will be considered those carried out by workers with a professional category included in Contribution Group 1 of the General Social Security Regime, in accordance with to the provisions of current regulations for this purpose, related, directly and mainly, to the following activities:

a) Research and development activities , including:
1. “basic research” or original and planned investigation that seeks to discover new knowledge and a superior understanding in the scientific or technological field, unrelated to commercial or industrial purposes.
2. “applied research” or the original and planned investigation that seeks to obtain new knowledge with the purpose that it can be used in the development of new products, processes or services, or in the significant improvement of existing ones.
3. “experimental development” or the materialization of the results of applied research in a plan, scheme or design of 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 for commercial exploitation.
4. The conception of “advanced software” , understood as such that it involves the implementation of innovative solutions. Usual or routine activities related to the software are not included for these purposes. In any case, this case must have a favorable report from the Administration bodies of the Principality of Asturias with powers in this area.
b) Scientific and technical activities , including:
1. “technological innovation ”, understood as that activity whose result is a technological advance in the obtaining of 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 will include the materialization of the new products or processes into a plan, scheme or design, as well as the preparation of feasibility studies and the creation of prototypes and initial demonstration projects or pilot projects, including those that may be converted or used for industrial applications or for commercial exploitation.
  
  Also included are technological diagnostic activities aimed at identifying, defining and guiding advanced technological solutions.
2. Activities related to projects within the field of sustainable development and environmental protection and improvement that have as their object:
  - The minimization, reuse and valuation of waste.
  - Mobility and sustainable transportation.
  - The environmental regeneration of natural spaces as a result of the execution of compensatory measures or other types of voluntary actions.
  - The minimization of water consumption and its purification.
  - The use of renewable energies and energy efficiency.
3. Activities that are provided to entities that are considered “innovative companies” for meeting the requirements established in community regulations.
4. Activities that are provided to entities that meet the purpose of business promotion and reinforcement of productive activity .
  
  It will be understood that companies that implement relevant business projects that involve the development of new activities, products or markets, the expansion or consolidation of existing ones or the creation of stable jobs fulfill this purpose.
  
  For these purposes, the entity for which the worker provides services must justify compliance with the purpose of business promotion and reinforcement of the productive activity resulting from their activity.
5. The activities that are provided for entities that are in the initial stage of development of a new business project or in its development phase, provided that they are microenterprises and small and medium-sized businesses with high growth potential.

Incompatibility

This deduction will be incompatible with the deduction “For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities” provided for in article 14 septies of the text. revised.

This incompatibility must be determined by taxpayer.