10.3.17. For training expenses incurred by taxpayers who perform specially qualified jobs

1. In general terms

   Taxpayers who perform particularly qualified work, directly and mainly related to research and development, scientific or technical activities and who have incurred training expenses for the development of said work may make a deduction for the amount of the training expenses paid, with a maximum limit of 2,000 euros, provided that they meet the following conditions:

   • That no more than three years have passed since they completed their academic training.

   • That they have their habitual residence in the Principality of Asturias and maintain this residence for at least three years.

   • That, if the activity is carried out on behalf of another, there is an employment contract. If the activity is carried out on a self-employed basis, they must be registered with the special Social Security regime or with the corresponding social security mutual fund.

   This deduction will be applied only once, for all expenses incurred by taxpayers during training, in the tax period in which they enter the labour market, understanding this to be, in the case of starting work as an employee, the date of signing the employment contract and, in the case of starting work as a self-employed person, the date of registration in the special Social Security regime or in the corresponding social security mutual fund. In the latter case, the active status must be maintained for a minimum period of one year, unless death occurs within this period.

2. For taxpayers who died on a day other than December 31, 2021

   In the case of taxpayers who died on a day other than the one indicated and who had entered the labour market performing particularly qualified work, directly and mainly related to research and development, scientific or technical activities, a deduction of 2,000 euros may be made provided that the following conditions are met:

   • That no more than three years have passed since the completion of his/her academic training.

   • That he/she has his/her habitual residence in the Principality of Asturias and maintains this residence for at least three years.

   • That, when the activity was started on someone else's behalf, an employment contract had been signed.

   • That, when the activity is started on a self-employed basis, registration is caused in the special regime of Social Security or in the corresponding social security mutual fund.

   • This deduction will be applied in the tax period in which the person enters the labour market, meaning, in the case of starting work as an employee, the date of signing the employment contract and, in the case of starting work as a self-employed person, the date of registration in the special Social Security regime or in the corresponding social security mutual fund. In the latter case, the active status must be maintained for a minimum period of one year, unless death occurs within this period.

   • Specially qualified work will be considered to be that carried out by workers with a professional category included in Contribution Group 1 of the General Social Security Regime, in accordance with the provisions of the regulations in force for this purpose, directly and mainly related to the following activities:

     1. Research and development activities:

        • “Basic research” or original and planned inquiry that seeks to discover new knowledge and a better understanding in the scientific or technological field, unrelated to commercial or industrial purposes.

        • “Applied research” or original and planned inquiry that seeks to obtain new knowledge with the purpose of using it in the development of new products, processes or services, or in the significant improvement of existing ones.

        • “Experimental development” or the materialization of the results of applied research in a plan, scheme or design of new products, processes or services, or their significant improvement, as well as the creation of non-marketable prototypes and initial demonstration projects or pilot projects, provided that they cannot be converted or used for industrial applications or for commercial exploitation.

        • The concept of advanced “software”, understood as that which involves the implementation of innovative solutions. Routine or usual activities related to software are not included for these purposes. In any case, this assumption must have a favorable report from the bodies of the Administration of the Principality of Asturias with jurisdiction in this area.

     2. Scientific and technical activities:

        • “Technological innovation” is understood as an activity that results in a technological advance in obtaining new products or production processes or substantial improvements to existing ones.

          New products or processes are considered to be those whose characteristics or applications are substantially different from those that existed previously, from a technological point of view.

          This activity will include the materialization of new products or processes in a plan, scheme or design, as well as the preparation of feasibility studies and the creation of prototypes and initial demonstration projects or pilot projects, including those that can be converted or used for industrial applications or for commercial exploitation. Technological diagnostic activities aimed at identifying, defining and guiding advanced technological solutions are also included.

        • Activities related to projects within the scope of sustainable development and environmental protection and improvement that aim to: Minimisation, reuse and recovery of waste, mobility and sustainable transport, environmental regeneration of natural spaces as a result of the implementation of compensatory measures or other types of voluntary actions, minimisation of water consumption and its purification, the use of renewable energy and energy efficiency.

        • Activities that are provided to entities that are considered “innovative companies” for meeting the requirements established in community regulations.

        • Activities provided to entities that meet the purpose of business promotion and strengthening productive activity.

          Companies that implement relevant business projects involving the development of new activities, products or markets, the expansion or consolidation of existing ones or the creation of stable jobs will be deemed to fulfil this purpose.

          For these purposes, the entity for which the worker provides services must justify compliance with the purpose of business promotion and reinforcement of the productive activity resulting from its activity.

        • Activities that are provided for entities that are in the initial stage of development of a new business project or in its development phase, provided that they are micro-enterprises and small and medium-sized companies with high growth potential.

Completion

In the case of taxpayers who died on a day other than December 31, the box provided for this purpose will be checked. In all other cases, the amount of the expenses will be recorded.