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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For the acquisition or rehabilitation of habitual housing for certain groups

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

Application assumptions

A. Acquisition or rehabilitation of habitual housing in municipalities at risk of depopulation

Amount of deduction

  • As a general rule, 5 per 100 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 of 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 have descendants in their care are considered to be members of single-parent families, in the terms provided for in article 12, provided that they do not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to apply the minimum for ascendants established in article 59 of the Personal Income Law .

Requirements for the application of assumption A

  • 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 2024 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 used as the taxpayer's habitual residence within twelve months of its acquisition and that it will not be used for any other purpose until that time.

    - Generally speaking, to qualify for the deduction, the tax domicile must remain in the same municipality at risk of depopulation, except in the event of the taxpayer's death. 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, please note that the concept of habitual residence established by the state regulations of IRPF in force as of December 31, 2012 is discussed in section “ General conditions and requirements ” of the heading “Deduction for investment in habitual residence. "Transitional regime" of Chapter 16 of Volume 1 of this Manual.

B. Acquisition or rehabilitation of habitual housing in the rest of the municipalities

Amount of deduction

5 per 100 of the amounts paid during the year for the acquisition or rehabilitation of homes not located in municipalities at risk of depopulation in the Principality of Asturias, provided that the following two circumstances occur :

  • - That taxpayers are 35 years age or younger on tax accrual date.

  • - That the value of the homes does not exceed 250,000 euros .

Requirements common to both cases, A and B

  • 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 for the deduction, in both cases, is the amount invested during the fiscal year in the acquisition or renovation of the home, including the amounts used to repay 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 consideration of the interest paid as an expense for the period, as well as, in general, any type of expense associated with the acquisition of the property.

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.