By residence in certain municipalities

Regulations: Arts. 160-1 and 160-2.8 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

600 euros, provided that all the requirements and conditions detailed below are met.

In the case of joint taxation, the amount of the deduction will be applicable to each of the taxpayers who meet the established requirements.

Requirements and other conditions for the application of the deduction

• That the sum of the general and savings taxable bases, boxes [0500] and [0510] of the declaration, is less than:

  • - 35,000 euros, in individual declarations ,

  • - 50,000 euros, in joint declarations .

• That the taxable base of savings, box [0460] of the declaration, whatever the type of declaration, does not exceed 4,000 euros.

• That they have their habitual residence, during the calendar year in which the corresponding tax obligation is accrued and in the following four, in one of the rural settlements at extreme risk of depopulation , which include the settlements that belong to Rank X of the structure of the settlement system of Aragon.