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Practical manual for Income Tax 2021.

Principality of Asturias

Due to personal and family circumstances

Relating to the habitual residence

For donations and gifts

Other deductible concepts
  • For unpaid care for people over 65 years of age.
  • For international adoption of minors.
  • For multiple births or for two or more adoptions constituted on the same date.
  • For large families.
  • For single-parent families.
  • For foster care of minors.
  • For expenses of descendants in centers from 0 to 3 years old.
  • Through the birth or adoption of second and subsequent children in rural areas at risk of depopulation.
  • For the acquisition or adaptation of habitual housing for taxpayers with disabilities.
  • For the acquisition or adaptation of a habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
  • For investment in a primary residence that is considered protected.
  • For leasing of the habitual residence.
  • For the acquisition or rehabilitation of a primary residence in rural areas at risk of depopulation for taxpayers up to 35 years of age, large families and single-parent families.
  • For donations of rural properties in favor of the Principality of Asturias.
  • For certification of sustainable forest management.
  • For the purchase of textbooks and school supplies.
  • For taxpayers who establish themselves as self-employed workers, or freelancers in rural areas at risk of depopulation.
  • For public transport costs for residents in rural areas at risk of depopulation.
  • For obtaining subsidies and/or aid to alleviate the impact caused by Covid-19 on sectors particularly affected by the pandemic. Only applicable to taxpayers who died before 10-11-2021
  • For training expenses incurred by taxpayers who perform especially qualified work, directly and mainly related to research and development activities, scientific or of a technical nature.
  • For taxpayers who transfer their tax domicile to the Principality of Asturias for work reasons to carry out particularly qualified work, directly and mainly related to research and development activities, scientific or of a technical nature.