For acquisition or rehabilitation of habitual residence in councils at risk of depopulation

Regulations: Art. 14 decies Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

• As a general rule, 5 percent of the amounts paid during the year by the taxpayer for the acquisition or rehabilitation of a home located in municipalities at risk of depopulation in the Principality of Asturias.

• The above percentage is raised to 10 per 100 when, in addition, the acquisition or rehabilitation is carried out by taxpayers in which any of the following circumstances occur :

  • - Who are of age equal to or less than 35 years on the date of tax accrual.

  • - That they are members of large families.

    For the purposes of this deduction, taxpayers who are part of a family unit that, on the date of accrual of the tax, holds the title of large family issued by the competent authority in matters of social services, are considered members of large families.

  • - That they are members of single-parent families .

    For the purposes of this deduction, taxpayers who are responsible for descendants are considered members of single-parent families, in the terms provided in article 12, provided that they do not live with any other person other than the aforementioned descendants, unless These are ascendants who generate the right to apply the minimum for ascendants established in article 59 of the Personal Income Tax Law .

Requirements for the application of this deduction

• That the home that is acquired or rehabilitated is located in councils at risk of depopulation located in the Principality of Asturias.

  Attention : 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.

  You can access the municipalities at risk of depopulation in 2023 provided by the Autonomous Community of the Principality of Asturias through the following link: "Councils at risk of depopulation" .

• That the property to be acquired or rehabilitated will constitute the habitual residence of the taxpayer and that the tax domicile will remain in the municipality at risk of depopulation for at least three years .

  Clarifications:

  The deduction may be applied in the year in which the home is acquired or renovated, even if it is not the taxpayer's habitual residence in that year, provided that it will be the taxpayer's habitual residence within twelve months of its acquisition and that it is not used for any other purpose until that time.

  In addition, as a general rule, in order to apply the deduction, the tax domicile must remain in the same municipality with a risk of depopulation, except in the event of the death of the taxpayer. In the latter case (death) the deduction is applicable in the previous years (if applicable) and also in the case of death.

  Regarding the concept of habitual residence, keep in mind that the concept of habitual residence established by the state regulations of Personal Income Tax in force on December 31, 2012 is discussed in section “ Conditions and general requirements ” of the heading “Deduction for investment in habitual residence. "Transitional regime" of Chapter 16.

• 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 .

• The documentary evidence of the expenses that generate the right to deduction must be made by means of an invoice or any other means of legal or economic transaction admitted by law.

Deduction base

• The basis of the deduction is made up of the amounts invested during the year in the acquisition or rehabilitation of the home, including the amounts allocated to the amortization of mortgage loans.

  In the case of external financing, the deduction will be applied as the principal is repaid, provided that all the requirements for applying the deduction are met. 

  Regional regulations also allow the interest paid to be considered as an expense for the period.

Maximum deduction base

• The maximum base for this deduction will be 10,000 euros.

  In cases of joint declaration the maximum base for this deduction cannot exceed 10,000 euros.

• When two or more taxpayers are entitled to apply this deduction for the same assets for the same tax period, the maximum base of the deduction will be prorated among them in equal parts, with the tax benefit being applied only to the declaration of those who meet the conditions established to be beneficiaries thereof.