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 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount and limit of the deduction

15 percent of the expenses generated for the taxpayer as a result of the transfer of his/her tax domicile to the Principality of Asturias for work reasons for the development of especially qualified work, directly and mainly related to research and development activities, scientific or of a technical nature.
Maximum deduction limit: 2,000 euros .

In the case of joint taxation, the deduction limit will be 2,000 euros for each taxpayer entitled to apply 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 his habitual residence in the Principality of Asturias and maintains it for at least three additional years after the move itself.
That, in the case of work for another party, there exists a employment contract for the development of especially qualified work.
That, in the case of self-employed work, the taxpayer is registered in the special regime of Social Security or in the corresponding social security mutual fund.

Temporal scope of application of the deduction

This deduction will be applied in the tax period in which the change of address for work reasons occurs and during the three subsequent fiscal 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 moving address:
1. Travel and moving expenses necessary for the establishment of the taxpayer and members of his/her family unit in the Principality of Asturias.
2. Expenses arising 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, the following will be considered as specially qualified jobs those performed by workers with a professional category included in Contribution Group 1 of the General Social Security Regime, in accordance with the provisions of the regulations in force for this purpose, related, directly and mainly, to the following activities:

a) Research and development activities , comprising:
1. “Basic research” or original and planned research that seeks to discover new knowledge and a better understanding in the scientific or technological field, unrelated to commercial or industrial purposes.
2. “Applied research” is original and planned research that seeks to obtain new knowledge with the purpose of using it to develop new products, processes or services, or to significantly improve 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 concept of advanced “software”, understood as that which involves the implementation of innovative solutions. Routine or usual activities related to software are not included for these purposes. In any case, this assumption must have a favorable report from the bodies of the Administration of the Principality of Asturias with jurisdiction in this area.
b) Scientific and technical activities , including:
1. technological innovation” means an activity that results in a technological advance in the obtaining of new products or production processes or substantial improvements to existing .
  
  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 new products or processes in 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 can be converted or used for industrial applications or for commercial exploitation.
  
  Technological diagnostic activities aimed at identifying, defining and guiding advanced technological solutions are also included.
2. Activities related to projects within the scope of sustainable development and environmental protection and improvement that have the following as their objective:
  - Waste minimization, reuse and recovery.
  - Mobility and sustainable transport.
  - The environmental regeneration of natural spaces as a result of the implementation of compensatory measures or other types of voluntary actions.
  - Minimizing water consumption and its purification.
  - The use of renewable energy and energy efficiency.
3. The activities that are provided for entities that are considered “innovative companies” for meeting the requirements established in community regulations.
4. The activities that are provided to entities that meet the purpose of business promotion and reinforcement of productive activity .
  
  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 will be deemed to fulfil 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 its 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 micro-enterprises and small and medium-sized companies with high growth potential.

Incompatibility

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

Such incompatibility must be determined by each taxpayer.