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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For vital expenses incurred by taxpayers up to 35 years of age

Regulations: Art. 14 sexdecies Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount and maximum limit of the deduction

  • The amount of the amounts paid in fiscal year corresponding to the following concepts :

    The deduction must be interpreted in broad sense The regional legislator has not intended to define a fixed list of expenses but nature. Any expense .

    • - Housing expenses and associated supplies.

      The legislator's intention is to allow any type of expense associated with housing , so that both expenses incurred with the property owned by the owner and those derived from the rental of the housing will be admissible.

    • - Educational expenses.

    • - Transportation and mobility expenses.

    • - Technology expenses.

    • - Sports expenses.

    • - Cultural expenses.

  • The maximum limit of the deduction is:

    • - 2,000 euros for taxpayers from up to 25 years old .

    • - 1,500 euros for taxpayers aged between 26 and 30 years .

    • - 1,000 euros for taxpayers aged between 31 and 35 years .

    Clarifications :

    - The age requirement should be understood as referring to the date on which the event giving rise to the deduction occurs and not to the date the tax is due.

    - Taxpayers who are in two age brackets during the fiscal year will be applied the maximum amount of the deduction of higher amount .

    - In the case of joint taxation , when several members of the family unit meet the requirements for applying the deduction, the previous limit will be applied for each of them and not per declaration.

Requirements and other conditions for the application of the deduction

  • Whether it is a taxpayer from to 35 years of age .

  • That the sum of the general and savings tax bases, boxes [ 0435] and [0460] of the declaration, does not exceed 28,000 euros per year .

  • Documentary evidence of expenses that generate the right to deduction must be provided by means of an invoice or any other means of legal or economic transactions permitted by law.