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

Regulations: Article 14 sexies 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

A. In general

100 percent of the amount of expenses incurred by the taxpayer to acquire personal and nominal public transport passes.
The maximum deduction amount will be 100 euros .

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

B. Additional increase for descendants

10 percent of the amount of expenses incurred by the taxpayer to acquire personal and nominal public transport passes for each descendant or adopted child who meets the following conditions:
1. That generates the right to the application of the minimum for descendants.
2. That descendant is studying for high school, vocational training or university education outside of the municipality at risk of depopulation.
The maximum deduction amount will be 300 euros per descendant, both in individual and joint declarations.

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

Requirements and other conditions for the application of the deduction

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

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

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

The municipalities at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias can be accessed 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, does 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 applying deduction of up to 100 euros, the amount of the deduction will be the result of multiplying the deduction by the number of taxpayers entitled to the deduction, always within the limit of the actual expenses incurred .
Documentary evidence of expenses that generate the right to deduction must be carried out by invoice or any other means of legal or economic traffic admitted by law .
When applying the increase in this deduction for descendants, 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 kinship , the amount of the deduction will be prorated among them in equal parts and the deduction will be applied to the declaration of those who meet the established requirements.
  
  Clarifications:
  
  Therefore, whenever there is cohabitation with more than one taxpayer with the same degree of kinship, the amounts paid will be prorated equally, even if they have only been paid by one of them.
  
  Taking into account that the only criterion for apportioning the deduction is cohabitation, if the descendant lives with more than one taxpayer with the same degree of kinship, it must be apportioned among them regardless of whether the ascendants can or cannot effectively apply the deduction by virtue of the amounts of their tax bases, because they live in another Autonomous Community or whether they file an income tax return.
2. When the descendant lives with more than one taxpayer with whom they have a different degree of kinship , only those with the closest degree be able to practice the deduction.