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Practical Income Manual 2023.

Principality of Asturias

Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For unpaid foster care 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.
  • By birth or adoption of second and successive children in councils at risk of depopulation.
  • For the care of descendants or adoptees up to 25 years of age.
  • For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis.
  • For acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • For investment in a habitual residence that is considered protected.
  • For renting the habitual residence.
  • For acquisition or rehabilitation of habitual residence in councils at risk of depopulation.
  • No approved deductions.
  • For certification of sustainable forest management.
  • For acquisition of textbooks and school supplies.
  • For taxpayers who establish themselves as self-employed workers, or self-employed in councils at risk of depopulation.
  • For public transportation expenses for residents in councils at risk of depopulation.
  • For training expenses incurred by taxpayers who carry out specially qualified work, directly and mainly related to research and development, scientific or technical activities.
  • For taxpayers who move their tax domicile to the Principality of Asturias for work reasons.
  • For the acquisition of electric vehicles.
  • For the emancipation of young people up to 35 years of age.