Autonomous Community of the Principality of Asturias

Regulations: Articles 2 bis, 2 ter, 2 quater and 2 quinquies Legislative Decree 2/2014, of October 22, approving the consolidated text of the legal provisions of the Principality of Asturias regarding Taxes Transferred by the State

The following minimum amounts for taxpayers, for descendants, for ascendants and for disability, which must be applied by taxpayers resident in the territory of the Autonomous Community of the Principality of Asturias for the calculation of the regional tax, are established:

Taxpayer tax-free threshold

• 6,105 euros per year in general.

• Plus 1,265 euros per year per taxpayer over 65 years old.

• Additionally, 1,540 euros per year per taxpayer over 75 years old.

Tax-free threshold for ascendants

• 1,265 euros per year .

• Plus 1,540 euros per year for each ascendant over 75 years old.

Minimum for disability of the taxpayer and ascendants 

• 3,300 euros per yearfor each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

• 9,900 euros per yearfor each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 65 percent.

• Plus 3,300 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.