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Form 100. Personal Income Tax Return 2024

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 rehabilitation of habitual housing for certain groups
  4. 10.3.4. For renting a habitual residence
  5. 10.3.5. For international adoption of minors
  6. 10.3.6. For multiple births or for two or more adoptions constituted on the same date
  7. 10.3.7. For large families
  8. 10.3.8. For single-parent families
  9. 10.3.9. For foster care of minors
  10. 10.3.10. For certification of sustainable forest management
  11. 10.3.11. For expenses of descendants in centers from 0 to 3 years
  12. 10.3.12. For the purchase of textbooks and school supplies
  13. 10.3.13. Due to the birth or adoption of second and successive children in councils at risk of depopulation
  14. 10.3.14. For taxpayers who establish themselves as self-employed, or self-employed in councils at risk of depopulation
  15. 10.3.15. 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
  16. 10.3.16. For taxpayers who move their tax domicile to the Principality of Asturias for work reasons
  17. 10.3.17. For public transportation expenses for residents in councils at risk of depopulation
  18. 10.3.18. For the acquisition of electric vehicles
  19. 10.3.19. For the care of descendants or adopted children up to 25 years old
  20. 10.3.20. For emancipation of young people up to 35 years of age
  21. 10.3.21 For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis
  22. 10.3.22. For expenses derived from the rental of housing
  23. 10.3.23. For vital expenses incurred by taxpayers up to 35 years of age
  24. 10.3.24. For descendants in the event of the death of a parent as a result of work-related accidents
  25. 10.3.25. By investment in the acquisition of shares and social participations of new or recently created entities
  26. 10.3.26. For investment in habitual residence that is considered protected