Regional Deduction Rules in Asturias

✓ verified by Elena Garro Accounting and Tax Specialist

Welcome to your guide on Asturias tax deductions for the year 2026! This comprehensive overview will help you understand the various deductions available to Asturias residents across different life events and financial activities. Whether you’re dealing with family changes, educational investments, residential updates, or supporting local initiatives, these deductions can provide significant financial relief.

What are the regional deductions in Asturias?

The tax benefits in Asturias known as regional deductions offer taxpayers a range of tax advantages. These deductions are specifically tailored to the Personal Income Tax system of this autonomy. While the overall income tax return process is conducted nationwide in Spain, Asturias provides its residents with unique deductions. This is because the revenue from income taxes is divided between the state and individual communities. To qualify for these appealing deductions, residency in the specified territory during the previous year and meeting specific criteria are essential. 

Unpaid fostering of individuals over 65 years old

€500 deduction for each person over 65 years old who lives with you for more than 6 months. The limits for its application is that the sum of the taxable bases cannot exceed 26,000 euros in the individual taxation and 37,000 euros in the joint taxation. 

Acquisition or adaptation of the main residence for taxpayers with disabilities

You can get a 3% deduction on the amounts paid for the acquisition or adaptation of the residence with a limit of 15,000 euros if you, your spouse, ascendants or descendants have a disability equal or greater than 65%.

The requirement for its application is that the person (in case of a family member with disability) lives with you more than 183 days during the year and do not have annual income greater than €35,000.

Investment in a protected main residence

A deduction of 100% of the actual expense during the period, up to a maximum of €5,000 and additional €1,000 euros in the successive exercises.

For renting 

You can get a deduction of:

• 10% up to €500
• 30% up to €1,500 if you are under 35 years old, large families, single-parent families and women victims of gender violence or if you live in municipalities at risk of depopulation.

The main requirement for its application is that it must be a rental of habitual residence and the limit established is that the sum of the taxable bases cannot exceed €35,000 euros in the individual declaration and €45,000 in the joint one.

International adoption 

A €1,500 deduction for each adopted child during the year as soon as it is a case of international adoption, has taken place during the year and it has been registered in the Spanish Civil Registry. 

Multiple births or adoptions on the same date

You can get a 1,000 euros deduction for each child born or adopted if the minor(s) live with you.

If they live with both progenitors, the deduction will be prorated equally. 

Large family

If you hold a large family title, you can deduct the following amounts:

•  €1,000 euros for large families of general category. 
• 2,000 euros for large families of special category.
  

If both parents can apply this deduction, it will be prorated equally.

Single parent family

If you have a child who only lives with you, you can apply a €500 deduction if the minor do not have annual income greater than €8,000 or for children with disabilities >18 years old.

The requirement for this deduction is that the child has lived with you for at least 183 days during the year and the limit of the application is that the sum of the taxable bases doesn't exceed 45,000 euros.

Foster care of minors

Two deductions depending on the period of cohabitation with the minor:

•  €500 for each minor living with you for at least 183 days (six months). 
  
•  €250 for each minor living between 90 and 183 days. 

Sustainable forest management certification

You can deduct 30% of the amounts you have invested in obtaining the certification from the relevant body, up to a maximum of €1,000.

The requirement is that you have to be the owner of forests located in Asturias and have obtained the aforementioned forest management certification.

Expenses for children in 0 to 3 Year centers

A 15% deduction of the expenses incurred for this purpose, up to a maximum of €500 per year.

The limit for this deduction is that the sum of the taxable bases is not higher than €26,000 in the individual taxation and €37,000 in the joint taxation.

If you live in a municipy at risk of depopulation, the deduction is 30% with a limit of €1000 and the limits in the taxable bases are 35,000 euros in the individual taxation and 45,000 euros in the joint one. 

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Acquisition of textbooks and school supplies

If you have incurred expenses for your children's school supplies, you can deduct 100% of these amounts within the established limits. that goes from €25 to €50 in individual taxations and from €50 to €100 in joint taxations.

If you are considered a large family, the deduction will be €75 in individual declarations and €150 in joint ones.

The limit in the taxable bases is €26,000 in the individual report and €37,000 in the joint report.

Birth or adoption of second or subsequent children in depopulated areas

If you had your second or subsequent descendant in 2025 in a municipality at risk of depopulation, you can apply a €300 deduction.

The requirements are that the child lives with you and that you have your habitual residence in a municipality with a risk of depopulation.

Limits are 35,000 euros in the individual taxation and 45,000 euros in the joint taxation.

New self-employed in depopulated areas

If you have registered as autonomo during 2025, you can apply a deduction of €1,000 if you reside in councils at risk of depopulation. The requirements are:

• Have the habitual residence in a depopulated municipality 
  
• Continue registered as autonomo for at least one year
• The sum of the taxable bases cannot exceed 35,000 euros in the individual taxation and 45,000 euros in the joint taxation.

Public transport expenses in depopulated areas

If you have purchased an individual transport pass, you can deduct 100% of the amount (up to €100).
You can get an additional 10% deduction (up to €300) for each child (born or adopted) as long as you have the right to the application of the minimum for descendants and the child is studying in high school, vocational training or university outisde the municipality. 

The limits for this application is that the sum of the taxable bases cannot exceed 35,000 euros in the individual taxation and 45,000 euros in the joint taxation.

Training expenses for highly qualified workers

You can get a 100% deduction up to €2,000 for educational expenses related to your job, which must be related to scientific or technical research and development.
The requirements are:

• No more than three years have passed since when you finished the training.
• You have and maintin your habitual residence in Asturias.
• If the activity is made as autonomo, you are registered in Social Security or the corresponding mutual fund.

This deduction can only be applied once. 

Taxpayers who relocate their fiscal residence to Asturias 

If you have moved to Asturias because of work reasons, you can deduct 15% (up to a maximum of €1,000) and in case of highly qualified job related to scientific or technical research and development, the deduction has a limit of €2,000.

Some of the requirements are to not have been living in Asturias in the past four years before moving and maintain the habitual residence for at least three years. 

Investment in main Residence for certain groups

Two scenarios:

•  If the house is in a depopulated area:
  • 5% for the purchase or rehabilitation of housing.
  • 10% if you are additionally under 35 years old, part of a large family, or a single-parent family.  
•  Rest of Asturias:
  • 5% if you are under 35 years old and the house value is not higher than 250,000 euros.

The limit for the two scenarios is that the sum of the taxables bases cannot be higher than €35,000 in individual declarations and €45,000 in joint ones.

Acquisition of electric vehicles

If you have purchased a new electric vehicle, including plug-in hybrids and fuel cell vehicles, you can deduct 15% of the amounts paid, up to a maximum of €50,000, provided it is not used for economic activities.

Care for dependents up to 25 years old

You can deduct up to €500 for each dependent living with you. €600 for the second and subsequent dependents if the sum of the taxable bases doesn't exceed 35,000 euros in the individual taxation or 45,000 euros in the joint taxation.

Emancipation up to 35 years old

Up to 100% of the expenses (with a limit of €1,000) for moving, which must be evidenced by invoices for furniture purchases, transport, etc. 

The limit is that the sum of the taxable bases doesn't exceed 35,000 euros in the individual taxation or 45,000 euros in the joint taxation. 

For obtaining aid or subsidies granted by the Principality of Asturias to patients with Amyotrophic Lateral Sclerosis

The amount of this deduction will be the result of applying the average tax rates to the amount of the subsidy or aid included in the taxable base.

For expenses derived from the rental of housing (landlord deduction)

The amounts paid during the year that correspond to any of the following concepts: Repair and maintenance costs; Expenses for formalising leasing contracts.; Insurance premiums for damages and non-payments and Expenses required to obtain energy efficiency certificates associated with such leases, with a limit of €500.

The requirements are that you're obtaining real estate capital income from the rental, the purpouse of the contract must be the habitual residence for the tenant and that these are tenancies at socially sustainable rents.

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

This includes housing or supplies expenses, transportation, education, technology, sports or cultural expenses. The limits are:

• €2,000 for taxpayers under 25 years old
• €1,500 for taxpayers between 26 and 30 years old
• €1,000 for taxpayers between 31 and 35 years old
• The sum of the taxable base cannot be higher than €28,000.

For descendants in the event of the death of a parent as a result of work-related accidents

Maximum amount of 1000€ for each descendant. It will be applicable until the date the descendant ceases to generate the right to apply the minimum for descendants.

For investment in the acquisition of shares and social participations of new or recently created entities

You can apply a 30% deduction of the amounts invested during the financial year in the acquisition of shares and equity interests in commercial companies that take the form of public limited company, limited liability company and cooperative company, including worker-owned companies. The maximum amount of the deduction is 6000€.

Some of the requirements are that the participation remains for at least three years and that the entity has a fiscal address in Asturias.

Expenses related to celiac disease

If you've been diagnosed with celiac disease, you can get a 100 euros deduction for every member of the family unit.

The requirements are:

• The taxpayer have paid these expenses.
• The sum of the taxable bases cannot be higher than 35,000 euros in the individual taxation and 45,000 euros in the joint taxation.
• The condition of celiac disease must accredit through official medical report.

 Take the hassle out of tax season with Xolo

At this point, you have a couple of options: 

1. Memorize all the information we've provided and file your tax return on your own, hoping everything goes smoothly. 
2. Gather your invoices for all of your deductible expenses as a freelancer, upload them to Xolo, and let our team of experts handle your VAT and income tax returns like the pros we are. 

Sign up to Xolo and let us help take the hassle out of tax season.