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Practical Income Manual 2022.

For donations of rural properties in favor of the Principality of Asturias

Regulations: Art. 8 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 requirements for applying the deduction

  • 20 percent of the value of donations of rural properties made in favor of the Principality of Asturias, with the limit for the amount of the deduction of 10 percent of the taxable base of the taxpayer, sum of boxes [0500] and [0510 ] of the statement.

  • The donated properties will be valued according to the criteria established in LGT .

    In relation to LGT see Law 58/2003, of December 17, General Tax ( BOE of December 18).