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.

Amount

15% of the expenses generated as a result of the aforementioned transfer, with a limit of 2,000 euros.

Requirements and conditions

That the taxpayer has not been a resident in the Principality of Asturias during the four years prior to the date of the move for work reasons.
That the taxpayer establishes his habitual residence in the Principality of Asturias and maintains it for at least three years in addition to the move itself.
That during the three fiscal years following the change of domicile, the taxpayer continues to perform specially qualified work.
That, in the case of work for another party, there is an employment contract for the development of especially qualified work.
In the case of self-employed work, the taxpayer is registered with the special Social Security regime or with the corresponding social security mutual fund.
This deduction will be applied in the tax period in which the change of address for work reasons occurs and during the three subsequent fiscal years.
When more than one member of the family unit meets the requirements to be able to apply the deduction, in a joint declaration the amount of 2,000 euros will be multiplied by the number of members of the unit entitled to it.
For the purposes of this deduction, the following will be considered expenses generated as a result of moving address:
- Travel and moving expenses necessary for the establishment of the taxpayer and members of his/her family unit in the Principality of Asturias.
- Expenses arising from the schooling in the Principality of Asturias of the taxpayer's descendants.
- Expenses for the acquisition or rental of the taxpayer's habitual residence in the Principality of Asturias, including for these purposes the expenses arising from the contracting of services or supplies linked to it.
Specially qualified jobs for deduction purposes.

Incompatibility

This deduction is incompatible with the deduction "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"

Completion

The amount paid will be recorded with the right to deduction.