For public transportation expenses for residents in councils at risk of depopulation

Regulations: Article 14 exies Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of 22 October

Amount and limit of the deduction

A. In general

100 percent of the amount of expenses incurred by the taxpayer to acquire single-person and nominal public transportation passes.
The maximum deduction amount will be 100 euros .

This is a maximum amount per taxpayer, so when the joint declaration is opted for, this limit will be multiplied by the number of members entitled to the deduction.

B. Additional increase due to descendants

10 percent of the amount of expenses incurred by the taxpayer to acquire single-person and nominal public transportation passes for each descendant or adoptee that meet the following conditions:
1. That generates the right to the application of the minimum by descendants .
2. That the descendant pursues high school, vocational training or university education outside of the council at risk of depopulation.
The maximum deduction amount will be 300 euros per descendant both on an individual return and on a joint return.

Note: This deduction will be applied in the tax period in which the expense is incurred regardless of the period of validity of the purchased subscription.

Requirements and other conditions for the application of the deduction

That the taxpayer has his habitual residence in councils at risk of depopulation.

Note: Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law in relation to the council that gives the right to the application of the tax benefit. The aforementioned criteria will be applied to the residence in the year in which the deduction is applicable regardless of whether, subsequently, said residence is not maintained.

Note: Those with a population of up to 20,000 inhabitants will be considered councils at risk of depopulation, provided that the population has decreased by at least 10 percent since 2000.

You can access the councils at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias through the following link: " Councils at risk of depopulation ".
That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, do not exceed the following amounts:
- - 35,000 euros in individual taxation.
- - 45,000 euros in joint taxation.
In the case of joint taxation, if more than one taxpayer in the family unit meets the requirements for the application of the deduction of up to 100 euros, the amount thereof will be the result of multiplying the deduction by the number of taxpayers with the right to deduction, always with the limit of the actual expenses incurred .
Documentary accreditation of the expenses that generate the right to deduction must be made by invoice or any other method of legal or economic traffic admitted by Law .
When applying the increase of this deduction for descendants, the following additional requirements must be taken into account:
1. When the descendant lives with more than one taxpayer with whom he or she has the same degree of relationship , the amount of the deduction will be prorated among them in equal parts applying the deduction in the declaration of those who meet the established requirements.
  
  Precisions:
  
  Therefore, whenever there is cohabitation with more than one taxpayer with the same degree of relationship, the amounts paid will be prorated in equal parts, even if they have only been paid by one of them.
  
  Taking into account that the only criterion for prorating the deduction is cohabitation, if the descendant lives with more than one taxpayer with the same degree of kinship, it must be prorated among them regardless of whether or not the ascendants can effectively apply the deduction under the amounts of their tax bases, for living in another Autonomous Community or if they file a personal income tax return.
2. When the descendant lives with more than one taxpayer with whom they have a different degree of relationship , only those of the closest degree ## .