For emancipation of young people up to 35 years of age
Regulations: Art. 14 terdecies 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 maximum limit of the deduction
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100 per 100 of the expenses that occur in n the year in which the emancipation of young people up to 35 years of age in the terms indicated below.
It is considered that the deduction may be applied in the year in which they turn 36, as long as the emancipation and expenses have occurred prior to reaching the aforementioned age.
For these purposes, all expenses directly linked to emancipation will be taken into account, such as, among others: Expenses for purchasing furniture, transportation, renting or purchasing housing.
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The maximum amount of the deduction will be 1,000 euros per taxpayer .
Requirements and other conditions for the application of the deduction
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The taxpayer must be under 35 years old.
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It will be understood that emancipation is carried out in the year in which the taxpayer stops living with his/her ascendants and moves his/her domicile to a new habitual residence located in the Principality of Asturias that will be occupied under ownership or lease.
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The right to deduction will be lost in the event that the taxpayer returns to the family home before three years have passed.
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Only the taxpayer whose sum of the general and savings tax bases , boxes [0435] will be entitled to this deduction ##3####2##and [0460] of the declaration, does not exceed the following amounts:
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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.