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Form 100. Personal Income Tax Return 2022

10.3. Principality of Asturias

  1. 10.3.1. For unpaid care of people over 65 years of age
  2. 10.3.2. For the acquisition or adaptation of the habitual residence for taxpayers with disabilities
  3. 10.3.3. For the acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live
  4. 10.3.4. For acquisition or rehabilitation of habitual residence in councils at risk of depopulation
  5. 10.3.5. For renting a habitual residence
  6. 10.3.6. For donation of rural properties in favor of the Principality of Asturias
  7. 10.3.7. For international adoption of minors
  8. 10.3.8. For multiple births or for two or more adoptions constituted on the same date
  9. 10.3.9. For large families
  10. 10.3.10. For single-parent families
  11. 10.3.11. For foster care of minors
  12. 10.3.12. For certification of sustainable forest management
  13. 10.3.13. For expenses of descendants in centers from 0 to 3 years
  14. 10.3.14. For the purchase of textbooks and school supplies
  15. 10.3.15. Due to the birth or adoption of second and successive children in councils at risk of depopulation
  16. 10.3.16. For taxpayers who establish themselves as self-employed, or self-employed in councils at risk of depopulation
  17. 10.3.17. For training expenses incurred by taxpayers who perform specially qualified work directly and mainly related to research and development activities, scientific or of a technical nature
  18. 10.3.18. For taxpayers who move their tax domicile to the Principality of Asturias for work reasons to carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
  19. 10.3.19. For public transportation expenses for residents in councils at risk of depopulation
  20. 10.3.20. For the acquisition of electric vehicles
  21. 10.3.21. For the care of descendants or adopted children up to 25 years old
  22. 10.3.22. For emancipation of young people up to 35 years of age
  23. 10.3.23. For investment in habitual residence that is considered protected