Autonomous Community of the Principality of Asturias

• If the taxpayer or their spouse, descendants or ascendants with whom they live, are people with disabilities equal to or greater than 65%, a deduction of 3% of the amounts invested, with the exception of interest, can be applied in the acquisition. or adaptation of your habitual residence in the Principality of Asturias, if you meet the required requirements.

  The application of this deduction is independent of the deduction for investment in primary residence provided for in the eighteenth transitional provision of the Personal Income Tax Law .

• Deduction of €303 for single-parent families who are responsible for adult children with disabilities who live with the taxpayer and do not have annual income, excluding exempt income, exceeding €8,000, provided they meet the remaining requirements.