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Practical Income Manual 2023.

By residence in certain municipalities

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

Deduction amount

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 for 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 tax bases, boxes [0500] and [0510] of the declaration, be less than:

    • - 35,000 euros, in individual declarations ,

    • - 50,000 euros, in joint declarations .

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

  • That they have their habitual residence, during the calendar year in which the corresponding tax obligation accrues 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.