Autonomous Community of the Principality of Asturias
Taxpayers who had their habitual residence in the Autonomous Community of the Principality of Asturias in 2024 may apply the following regional deductions:
- For unpaid care of people over 65 years of age
- For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
- For investment in habitual residence that is considered protected
- For renting a habitual residence
- For international adoption of minors
- For multiple births or for two or more adoptions constituted on the same date
- For large families
- For single-parent families
- For foster care of minors
- For certification of sustainable forest management
- For expenses of descendants in centers from zero to three years
- For acquisition of textbooks and school supplies
- Due to the birth or adoption of second and successive children in councils at risk of depopulation
- For taxpayers who establish themselves as self-employed or freelancers in municipalities at risk of depopulation
- For public transportation expenses for residents in councils at risk of depopulation
- For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
- For taxpayers who move their tax domicile to the Principality of Asturias for work reasons
- For the acquisition or rehabilitation of habitual housing for certain groups
- For the acquisition of electric vehicles
- For the care of descendants or adoptees up to 25 years of age
- For emancipation of young people up to 35 years of age
- For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis
- For expenses derived from the rental of housing
- For vital expenses incurred by taxpayers up to 35 years of age
- For descendants in the event of the death of a parent as a result of work-related accidents
- By investment in the acquisition of shares and social participations of new or recently created entities