This document discusses income tax deductions available in the autonomous community of Asturias in Spain. It outlines several key deductions: [1] Purchasing or renovating a property to accommodate a disabled person can qualify for a 3% deduction up to €13,664; [2] Buying protected social housing provides a €113 deduction; [3] Renting one's principal residence allows a 10-15% deduction up to €455-606 depending on the property location. No additional deductions beyond national levels exist for purchasing one's principal residence in Asturias.

1. Property & Income Tax
Deductions in Asturias

2. Spanish Property Law
For the most comprehensive analysis of
Property Law in Spain written in English go to:
Spanish Property Law
2

3. Income Tax Deductions in Spain
There are 17 autonomous communities or regions in Spain
and each has competency to regulate tax exemptions and
deductions within it’s territory.
3

4. Income Tax Deductions in Spain
However, the central state government also regulates income
taxes.
4

5. Income Tax Deductions in Spain
Both systems work together in a complex arrangement that
means that taxpayers pay a proportion of their taxes to the
central government and the remainder to their local
government.
5

6. Income Tax Deductions in Spain
So when we refer to a tax deduction available in a particular
region, this may not be the whole story.
Additional deductions, with different qualifying criteria, may
also exist at a state level.
6

7. Income Tax Deductions Asturias
If you have dealings with property and pay income tax in
Asturias then you may be in line for a tax break.
7

8. Income Tax Deductions Asturias
The regional level exemptions available in Asturias were
enacted by the parliament in Oviedo and in their latest form
are specified in Law 13/2010
The most important deductions are as follows:
8

9. Disabled Beneficiaries
Purchasing or renovating a property to make the dwelling
appropriate for a disabled person
Where the property is to be the principal residential dwelling
Either the taxpayer or their spouse,child or parent should
have a disabilty of > 65% to benefit from the tax break
9

10. Disabled Beneficiaries cntd....
Deduction available is 3% of the value of the property up to
a maximum of €13,664
Purchase or renovation must be for purpose of facilitating
independence of a disabled person duly accredited by the
relevant department of Hacienda
10

11. Disabled beneficiaries cntd.
If more than one person avails of this tax break in relation to
the same disabled individual then the deduction is shared
equally although where one is more closely related to the
disabled person then only that person shall benefit
11

12. Disabled beneficiaries cntd.
If the person availing of the tax deduction is not disabled then
their relative who is disabled must not be earning over the
IPREM. (In 2011 set at €7,455.14)
12

13. Protected (Social) Housing
A deduction of €113 may be made by anyone purchasing
a property that is price-protected if it is destined to be the
principal private residence
13

14. Purchase of the Principal Private Residence
There are no deductions for the purchase of a standard
principal private residence in Asturias and accordingly it is
necessary to review those available at the state level.
14

15. Renting the Principal Private Residence
10% may be deducted from monies that are paid in rental
towards the taxpayer's principal private residence. The
maximum amount that may be deducted is €455. The
following provisos apply:
15

16. Renting the Principal Private Residence
The net income of the tenant must not exceed €25,009 or, if
a couple, shared net income may not be over €35,240
16

17. Rental of the Principal Primary Residence cntd...
If the property being rented is located in an area designated
by the local government as 'rural' then the exemption
increases to 15% and the limit goes up to €606
17

18. Purchase of the Principal Primary Residence
No additional deductions are available over and above the
existing deductions available at the state level.
18

19. For more information or assistance with legal or tax
matters from our network of local English-speaking
property lawyers in Asturias, go to:
Property Lawyers in Asturias
Source AEAT
19