We report thermoelectric power experiments in e-doped thin films of SrTiO 3 (STO) which demonstrate that the electronic band degeneracy can be lifted through defect management during growth. We show that even small amounts of cationic vacancies, combined with epitaxial stress, produce a homogeneous tetragonal distortion of the films, resulting in a Kondo-like resistance upturn at low temperature, large anisotropic magnetoresistance, and nonlinear Hall effect. Ab initio calculations confirm a different occupation of each band depending on the degree of tetragonal distortion. The phenomenology reported in this Letter for tetragonally distorted e-doped STO thin films, is similar to that observed in LaAlO 3 =STO interfaces and magnetic STO quantum wells. DOI: 10.1103/PhysRevLett.115.166801 PACS numbers: 73.50.-h, 75.47.Lx, 77.84.Bw The possibility of growing epitaxial interfaces with atomic precision leads to unexpected functionalities in polar interfaces between oxide insulators [1][2][3]. In particular, the two-dimensional electron gas (2DEG) emerging at the interface between SrTiO 3 (STO) and LaAlO 3 (LAO) [4,5], can be tuned to produce a very rich phase diagram, including magnetism and superconductivity [6,7]. These properties are common to the 2DEGs stabilized at the bare surface of bulk STO, and are derived to a large extent from the arrangement and filling of the Ti-t 2g -derived subbands close to the conduction band minimum [8][9][10][11]. This orbital reconstruction can be intrinsic, to cancel the electrostatic energy of the polar interface [12], but could also be caused by the structural distortions and atomic vacancies which relax the epitaxial strain in these thin-film heterostructures. However, the effect of cationic and anionic vacancies on the transport properties of both STO [13] and LAO/STO interfaces [14] is mostly considered from the point of view of their acceptor or donor nature over the total charge density, although vacancies distribute along the crystal structure expanding the unit cell due to an increased Coulomb repulsion [15]. In the case of epitaxial thin films below a certain critical thickness, this has to be necessarily accommodated purely as an increase of the c-axis parameter, due to the clamping of the in-plane lattice parameters to the substrate [16]. In this case, if the tetragonal distortion is homogeneous throughout the film instead of localized around defects, an important effect over the band structure can be anticipated.Here we show that the formation of cation or anion vacancies during epitaxial growth results in a homogeneous tetragonal distortion along the films, which determines their transport properties. Ab initio calculations and thermoelectric power experiments under different degrees of stress suggest that the band degeneracy characteristic of STO can be lifted for sufficiently distorted films. A resistance upturn at low temperature, large anisotropic magnetoresistance (AMR), and a nonlinear Hall effect are observed. This phenomenology was previously observed in...