Asturias regional tax deductions 2026: rent, children and limits

In short: Asturias regional tax deductions for the 2026 Renta are discounts that the Principality lets you subtract from the regional part of IRPF, the income tax on the Renta return. They are for the year 2026, which is declared in the 2027 campaign, and they apply to people who are tax residents in Asturias in 2026. The main ones: €600 for each child up to 25, rent (10% or 30%, up to €500 or €1,500), large family (€1,000 or €2,000), single-parent family (€500) and living costs for young people up to 35. Depopulating concejos (municipalities) have their own deductions. They only reduce your regional tax: if it is 0, they are not paid out.

In person or by representative? You do not need to go to an office. The deductions are applied in your Renta return, which is filed online with Renta WEB, identifying yourself with Cl@ve or an electronic certificate: Cl@ve and electronic certificate.

They only reduce the regional part of the tax. IRPF is split into a State part and a regional part. These deductions are subtracted only from the regional part (the cuota íntegra autonómica), and the result cannot go below 0 (art. 77 of the IRPF law). If your regional part is 0, you get nothing from them; if it is smaller than the deduction, only that amount is discounted and the rest is not paid. If IRPF was withheld from you, they can increase your refund, at most up to what was withheld. This is the opposite of the State deductions for maternity and for large family or disability, which the AEAT pays even if your tax is 0.

Who can apply them? First, you must be a tax resident in Spain in 2026: in general, spending more than 183 days of the year in the country (tax residence and the 183 days). Then the region matters: you are a resident of Asturias if you spent more days of 2026 there than in any other region, counting temporary absences. Unless proven otherwise, the place of your main home counts (art. 72 of the IRPF law). Living in Asturias on 31 December is not enough: if you arrived in autumn from another region, in 2026 you apply that region's deductions. The date of 31 December (the accrual date) does count for age, for the children living with you and for the large family title. If you lived in the Valencian Community, see its deductions.

How the income limits work. They are compared with your taxable base: the sum of the general taxable base and the savings base (boxes 0435 and 0460 of the Renta), before subtracting the personal and family minimum. It is not your gross salary. They are all or nothing: if you go over, you lose the whole deduction. Asturias has several levels:

• €35,000 individual and €45,000 joint: rent, €600 per child, families with two children treated as large families, leaving home, coeliac disease and all the depopulating concejo deductions.
• €26,000 and €37,000: nursery outside those concejos, textbooks and care of older people.
• €28,000, individual and joint: young people's living costs.
• €45,000, individual and joint: single-parent family, adding exempt maintenance payments to the base.
• No limit: large family with title, multiple births, foster care of minors, moving for work and electric vehicles.

The personal minimum is not subtracted to measure the limits, but it is used to calculate your tax. Since 2025 the Asturian minimums are 10% higher than the State ones: the personal minimum is €6,105.

Deductions for the 2026 Renta. We link the AEAT pages for the 2025 Renta: for 2026 the consolidated text of the law in the BOE keeps the same amounts.

Housing

• Rent for your main home (AEAT page). In general, 10% of what you pay, up to €500 a year. It rises to 30%, up to €1,500, if you are up to 35 (also in the year you turn 36), a large or single-parent family, or a woman victim of gender violence. It is also 30%, up to €1,500, for any tenant living in a concejo at risk of depopulation or in demographic crisis. Limit: €35,000 individual and €45,000 joint. The maximum is per return, individual or joint. It is applied by the contract holder: in a marriage, only the spouse who signed it. If several holders are entitled, the maximum is split equally.
• Buying or renovating your main home, up to age 35 (AEAT page). Outside the concejos at risk of depopulation, 5% of what you pay to buy or renovate your main home. You must be up to 35 (the year you turn 36 also counts) and the home cannot be worth more than €250,000. Maximum base of €10,000 a year, including mortgage repayments. Limit: €35,000 individual and €45,000 joint. In concejos at risk, the percentage is higher (see below).

Children and family

• €600 for each child up to 25 (AEAT page). €600 for each child or descendant up to 25 who gives you the right to the minimum for descendants and lives with you on 31 December. It still applies until the child turns 26 even if they no longer give the right to the minimum, if they meet the other requirements of that minimum. The year the child turns 26 is calculated by months. Limit: €35,000 individual and €45,000 joint. If several people filing separately are entitled, it is split equally. For the same children it cannot be combined with the nursery deduction: choose the one that gives you more.
• Nursery, ages 0 to 3 (AEAT page). 15% of what you pay to centres for ages 0 to 3, up to €500 per child. Limit: €26,000 individual and €37,000 joint. In concejos at risk of depopulation it rises to 30%, up to €1,000 per child, with a limit of €35,000 and €45,000. Aid from the Principality for those costs is subtracted. The parents must live with the child, and it also applies to foster care. The year the child turns 3 is calculated by months. It cannot be combined with the €600 for the same child: outside concejos at risk, the €600 always gives more.
• Large family (AEAT page). €1,000 in the general category and €2,000 in the special one, if on 31 December your family unit holds the title and you live with it. No income limit. Families of one or two parents with two children, shared or not, are treated as general: €1,000, but with a limit of €35,000 individual and €45,000 joint. If you file separately, it is split equally.
• Single-parent family (AEAT page). €500 if you have dependent children and live with nobody else, except ascendants who give you the right to the minimum for ascendants. Minor children count, and adult children with a disability, who live with you and have income of €8,000 or less a year, not counting exempt income. So do those who depend on you and live in a specialised centre. It does not apply with shared custody. Limit: your taxable base plus exempt maintenance payments cannot exceed €45,000. If your family situation changed during the year, living together must have lasted at least 183 days.
• Multiple births or two adoptions at once (AEAT page). €1,000 for each child born in a multiple birth, or adopted in two or more adoptions on the same date, in the year it happens. The child must live with you on 31 December. If you file separately, each applies half. No income limit. The birth of a single child has no general deduction in Asturias: only the one for concejos at risk, from the second child.
• Textbooks and school supplies (AEAT page). 100% of what you pay for books and school supplies for Primary and ESO, with a maximum per child depending on your base. Individual: €50 up to €6,500, €37.50 up to €10,000 and €25 up to €26,000. Joint: €100 up to €12,000, €75 up to €20,000 and €50 up to €37,000. With a large family title, the maximum is €75 individual and €150 joint. Above €26,000 or €37,000 there is no deduction. Grants and aid for those costs are subtracted. It also applies to guardianship and foster care.
• Family foster care of minors (AEAT page). €500 for each minor in emergency, temporary or permanent family foster care who lives with you 183 days or more in the year. It is €250 if the child lives with you more than 90 days and fewer than 183. Foster care with a view to adoption does not count. If you file separately, it is split equally. No income limit.

Young people up to 35

• Living costs (AEAT page). You can subtract 100% of what you pay for housing and utilities, education, transport, technology, sport and culture. Maximum: €2,000 up to age 25, €1,500 from 26 to 30 and €1,000 from 31 to 35. Your age on the date of each expense counts; if you move from one bracket to another in the year, the higher maximum applies. On a joint return, the maximum is per member who meets the requirements. The AEAT reads it broadly: a rented or owned home counts. Limit: taxable base of €28,000. You need invoices or other proof.
• Leaving home (emancipación) (AEAT page). 100% of the costs in the year you leave home, up to €1,000. For example, furniture, the move and renting or buying the home count. You must be under 36, stop living with your parents and move to a new main home in Asturias, owned or rented. It applies only once, in the year you first leave home. If you go back to the family home within 3 years, you lose the deduction. Limit: €35,000 individual and €45,000 joint. You need invoices.

Health and older people

• Coeliac disease (AEAT page). It is €100 for the coeliac-disease costs you pay, for each member of your family diagnosed with it: you, your spouse on a joint return and those who give you the right to the minimum for descendants or ascendants. You need an official medical report with the definitive diagnosis. Limit: €35,000 individual and €45,000 joint.
• Unpaid care of people over 65 (AEAT page). €500 for each person over 65 who lives with you more than 183 days a year, taken in without payment. They cannot be your relative up to the third degree, and neither of you can receive aid from the Principality for that care. You need the document from the regional social affairs department. Limit: €26,000 individual and €37,000 joint.
• Your own disability. Asturias has no general deduction for it, only the one for buying or adapting a home (under «Others»). It takes it into account in the regional personal and family minimum, the part of income that is not taxed: €3,300 with a degree of 33% or more and €9,900 with 65% or more. For children, parents or a spouse with a disability, if you work or receive unemployment benefit or a pension, there is also the State deduction of €1,200 a year, which is paid even with 0 tax.

Work

• Moving to Asturias for work (AEAT page). 15% of the moving costs, up to €1,000, or €2,000 for highly qualified research, scientific or technical work. Travel and removal, your children's schooling in Asturias and buying or renting the home, with its utilities, count. You cannot have lived in Asturias in the 4 previous years, and you must stay at least 3 more years. You need an employment contract or registration as self-employed. It applies in the year of the move and the 3 following years; according to the AEAT, in the following years you must stay in especially qualified work. On a joint return, the maximum is per entitled taxpayer. No income limit. The law speaks of moving your tax domicile to the Principality and does not clarify whether it covers people arriving from abroad.

Concejos at risk of depopulation or in demographic crisis

They are those of the zoning in Decree 83/2025. The list published by the AEAT has 53, including Cangas del Narcea, Tineo, Mieres, Aller, Lena and Somiedo: list of concejos (AEAT PDF). Your main residence in the concejo that year counts. Limit for all of them: €35,000 individual and €45,000 joint.

• Rent: 30%, up to €1,500, at any age.
• Nursery: 30%, up to €1,000 per child aged 0 to 3.
• Birth or adoption of the second child and later ones (AEAT page). €300 per child, if the child lives with you on 31 December and you already lived in the concejo before the birth or adoption. If you file separately, it is split equally.
• Becoming self-employed (AEAT page). €1,000 if you start a self-employed activity in Asturias during the year and stay registered for at least one year. Collaborating family members and partners of trading companies do not qualify, nor does anyone who stopped the same activity in the 6 previous months. On a joint return, €1,000 for each entitled member.
• Public transport passes (AEAT page). 100% of your personal passes, up to €100 per taxpayer. Plus 10% of that cost for each child with the right to the minimum who studies bachillerato, vocational training or university outside the concejo, up to €300 per child.
• Buying or renovating your main home. The deduction is 5% of what you pay, or 10% if you are up to 35 (also the year you turn 36) or a large or single-parent family. Maximum base of €10,000 a year. You must keep your tax domicile in the concejo for at least 3 years.

Others. There are more deductions: new or zero-kilometre electric vehicles (15%, with a maximum base of €50,000, for purchases from 2022 to 2026), international adoption (€1,500), buying or adapting a home for a disability and protected housing. There are also deductions for the costs of renting out a home as a landlord, training for qualified jobs, children of someone who died in a work accident (€1,000 per child), investment in new companies and forest management. Full list: AEAT, regional deductions of the Principality of Asturias.

What changes in 2026

• The scale and minimums are those of Law 3/2025, with effect from 2025: they do not change for 2026.
• Law 5/2025, the 2026 budget, raised the child deduction to €600, created the coeliac disease deduction and extended the electric vehicle one to 2026. It also refers to the new list of concejos in Decree 83/2025, and it adjusted the deduction for buying or rehabilitating protected housing (art. 6). Its IRPF changes apply from 1 January 2025.
• We have not found other Asturian laws changing IRPF for 2026.
• Until 31 December 2026, changes with effect for 2026 can still be approved. If there are any, we will update this page.

Previous years: 2022 to 2025

The deductions of Asturias for those years can be added if you paid regional tax that year: if your regional part was 0, there is nothing to recover with them. Amounts and requirements were not the same every year (for example, the child deduction, the scale and the minimums changed in 2025, and the coeliac disease deduction did not exist before). So each year must be checked in that year's Renta manual. The figures on this page are for 2026. For 2025 (the Renta filed in 2026) the amounts are the same.

• A. You filed that year: that return is corrected (rectification) with Renta WEB for that year (AEAT, Renta for previous years); you do not file another one.
• B. You did not file: that year's Renta is filed late. If it is a refund there is no surcharge. If you were required to file, there may be a fixed fine of €100, or €200 if you first received a request from the AEAT (art. 198 of the General Tax Law). For people who were not required, we have not found an AEAT position. Details: Renta not filed.

Until when. The right to claim a refund expires after 4 years (art. 66 of the General Tax Law), counted from the day after the last day of each Renta's filing period (art. 67). By our calculation, the 2022 Renta can be claimed until 30.06.2027; the 2023 one until 01.07.2028; the 2024 one until 30.06.2029; and the 2025 one until 30.06.2030.

Before you claim: check your situation

A return for a year includes all your income for that year, not just the deduction. Answer these questions first:

1. Were you a tax resident in Spain that year? Each year counts separately: in general, more than 183 days in Spain (art. 9 of the IRPF law). If you arrived in 2022 after early July, you were most likely not resident that year.
2. In which region did you spend the most days that year? The deductions are that region's, not those of where you live today.
3. Individual or joint return? The limits change: €35,000 or €45,000 for rent and the €600 per child; €26,000 or €37,000 for nursery and textbooks.
4. Is your base below the limit? In Asturias one euro too many loses you the whole deduction.
5. Did you pay regional tax that year? If it was 0, these deductions return nothing to you; look at the State ones, which are paid out.
6. Did you have income outside Spain? For example, a FOP in Ukraine, a rental or remote work. It also goes in the return, and the result may turn into tax to pay. If the answer is yes or you are not sure, ask for an analysis of your case first.
7. Did you receive advances of the maternity or large family deduction (Modelos 140 and 143) or the child benefit supplement (complemento de ayuda para la infancia)? They go in the same return: check the maternity and large family pages first.
8. Did you file the Renta that year? Yes: path A. No: path B.

How much, approximately

• Formula: a percentage of what you paid, up to the deduction's maximum (or the fixed amount), if you meet the income limit. What is discounted is at most your regional part of the tax (cuota íntegra autonómica).
• Example (our calculation): you are 30, file an individual return, your taxable base is €20,000 and you pay €600 a month in rent, €7,200 a year. You are below the €35,000 limit. Taking 30% of €7,200 gives €2,160, so the deduction is capped at €1,500. With the Asturian scale and its personal minimum of €6,105, your regional part is about €1,523, and the deduction fits in full. With a base of €8,000 and the same rent, your regional part would be about €171: the deduction would fall to that figure and the rest would not be paid.

It is an approximate figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, large family or disability (paid even with 0 tax), withholding you did not get back and foreign pensions. All of it is here: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free calculator for the 2026 Renta: our Spain tax calculator 2026 applies these Asturian deductions: rent, €600 per child, large family and equivalent families with two children, single-parent family, textbooks and young people's living costs. It does not calculate multiple births, coeliac disease, leaving home, moving for work, electric vehicles or the depopulating concejo deductions. Nursery is not added: for children under 3, the €600 per child gives more.
• For 2022 to 2025: the calculator of how much the tax office may refund you covers the State maternity, large family and disability deductions, not these regional ones.
• Guide «Your first Renta as a foreign resident». It is a PDF available on the page about the Renta return for foreign residents. It explains who must file, the first year and the 183 days, Renta WEB step by step, foreign income and late filing. The regional deductions it details are those of the Comunitat Valenciana.
• Full help. We review your situation for 2022 to 2025: Asturian and State deductions, withholding and foreign pensions. We calculate an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise a refund or its amount: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is owed. Message @spain_asesor: we send you the price and terms by private message before any payment.

Official source: Legislative Decree 2/2014 of the Principality of Asturias, recast text on ceded taxes, consolidated in the BOE, articles 2 to 14 novodecies, and IRPF law, arts. 72 and 77, BOE. Pages: AEAT, regional deductions of the Principality of Asturias in the 2025 Renta.

Informational only; check the official source and a professional for your specific case. Figures checked on 9 October 2026.