For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.

Regulations: Article 14 septies 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 maximum limit of the deduction

## 100 percent of the amount of training expenses incurred by the taxpayer for the development of specially qualified work, directly and mainly related to research and development activities, scientific or of a technical nature .
The maximum applicable deduction amount is 2,000 euros .

Specific requirements for the application of the deduction

no more than three years have passed the taxpayer completed his/her academic training.
That the taxpayer has his/her habitual residence in the Principality of Asturias and maintains it for at least three years.
That, if the activity is carried out on behalf of , there is an employment contract .
That, if the activity is carried out on self-employed , the taxpayer must be registered in the special Social Security regime or in the corresponding social security mutual fund.
This deduction will be applied only once, for all expenses incurred by taxpayers during training , in the tax period in which entry into the labor market occurs .

Incorporation into the labour market shall be understood as:
1. In the case of starting activities as an employee, the date of signing the employment contract
2. In the case of starting self-employed activities, the date of registration in the special Social Security regime or in the corresponding social security mutual fund.
  
  In this last case, the active status must be maintained for minimum period of one year, death occurs within this period.

Other conditions for the application of the deduction

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, directly and mainly related to the following activities:

a) Research and development activities

These activities include:

“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.
“Applied research” or original and planned inquiry that seeks to obtain new knowledge with the purpose of using it in the development of new products, processes or services, or in the significant improvement of existing ones.
“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.
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

These activities include:

“Technological innovation” understood as that activity whose result is a technological advance in the obtaining of new products or production processes or substantial improvements of 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 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.
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.
Activities that are provided to entities that are considered “innovative companies” for meeting the requirements established in community regulations.
The activities 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.
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 companies with high growth potential.

Incompatibility

This deduction will be incompatible with the deduction “For taxpayers who transfer their 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” provided for in article 14 octies of the consolidated text.

Such incompatibility must be determined by taxpayer, not by declaration. In the case of a joint declaration, if the deductions are generated by different taxpayers, both may be applicable.