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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For investment in habitual residence that is considered protected

Regulations: Art. 6 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

Amount and maximum limits of the deduction

  • 100% of the amount of actual expenditure paid during tax period for the acquisition or rehabilitation of a habitual residence that is considered protected in accordance with state or regional regulations on the matter.

  • Maximum limits:

    1. 5,000 euros, both in individual and joint taxation, in the exercise in which the acquisition either rehabilitation.

    2. 1,000 euros in the successive exercises.

    Clarifications :

    1. In case of acquisition, the limit of 5,000 euros It will be applicable to the year in which said acquisition takes place, through a private contract or a public deed. Expenses incurred in subsequent fiscal years will be subject to the limit of 1,000 euros per exercise.

    2. In case of rehabilitation, This can be carried out in several exercises, and the limit will apply to each of them. 5,000 euros per exercise. The limit of 1,000 euros It will be applied in the fiscal years following the completion of the rehabilitation, assuming that expenses continue to be incurred.

Deduction base

  • The basis for the deduction is the amounts invested during the year in the acquisition or rehabilitation 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.

Requirements and other conditions for the application of the deduction

  • That the home has the protected rating in accordance with the state or regional regulations on the matter.

  • When two or more taxpayers are entitled to apply this deduction with respect to the same goods for the same tax period, the maximum amount of the deduction will be divided equally between them, The tax benefit is applied only to the declaration of those who meet the established conditions to be beneficiaries of it.

    To apply the apportionment, the number of taxpayers entitled to the deduction who choose to apply it must be taken into account, and the expense actually incurred by all of them must exceed the maximum amount (5,000 euros). Otherwise, the maximum deduction limit for the taxpayer whose expenditure is lower will be set at the amount of said actual expenditure.

  • The documentary accreditation of the expenses that generate the right to deduction must be carried out by means of an invoice or any other means of legal or economic traffic admitted by law .

Temporal scope of application of the deduction

If the taxpayer does not have sufficient regional tax liability to apply the full deduction in the tax period in which the expenditure on the acquisition or renovation is carried out, the amount not deducted It may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable. respecting the limit of 1,000 euros mentioned above.

The application of the amounts pending from previous years will be carried out after applying the deductions for the year to which the taxpayer is entitled.