Asturias applies a rental deduction with a very marked difference between the general and reinforced sections. In the first, the taxpayer can deduct 10% of what was paid during the year, with a maximum of 500 euros. In the second, the tax advantage rises sharply: the percentage reaches 30% and the limit rises to 1,500 euros. That is why it is advisable to carefully review the situation of each tenant before submitting the declaration.
The 2025-2026 Income campaign began on April 8, 2026 and will end on June 30, 2026. The official information about this deduction appears in the Principality of Asturias section of the AEAT’s personal income tax 2025 manual.
The starting point is to have had habitual residence in Asturias during 2025. From there, the deduction is applied to the rent of the habitual residence and distinguishes between a general section and another more beneficial for certain profiles and municipalities.
Deduction for renting a habitual residence
The official name is deduction for renting a habitual residence. In order to apply it, there are several conditions that are repeated in both sections. The rented home must constitute the taxpayer’s habitual residence, he must appear as the owner or co-owner of the rental contract and, in addition, the sum of the general tax base and savings cannot exceed 35,000 euros in an individual declaration or 45,000 euros jointly.
From there, the amount changes depending on the case:
- General section: allows you to deduct 10% of the amounts paid for rent during 2025, with a maximum limit of 500 euros per year.
- Reinforced section: allows you to deduct 30% of the amount paid, with a limit of 1,500 euros per year. This higher percentage applies to those under 35 years of age, to those who are part of a large or single-parent family, to women victims of gender violence and also to those who reside in Asturian councils at risk of depopulation or in a situation of demographic crisis.
In the latter case, the deduction earns interest because it does not depend on the taxpayer’s age or family situation. What is relevant is that the habitual residence is located in one of the councils included in the official list of the Principality.