10.3.15.For birth or adoption of second and subsequent children in rural areas at risk of depopulation
Amount
100 euros for each child born or adopted in the tax period
Requirements
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The minor lives with the declarant on the date the tax is due. However, in the event of the death of the minor prior to the accrual date, the deduction may be applied by the parents if they lived with them on the date of death.
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The declarant has his habitual residence in rural areas at risk of depopulation determined by resolution of the Ministry of Finance. For 2020 these areas are included in:
Resolution of November 24, 2020, of the Ministry of Finance, determining the rural areas at risk of depopulation for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14 sexies of the consolidated text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22. (BOPA No. 240 of 15-XII-2020)
The concept of habitual residence will be determined according to the criteria established in article 9 of the LIRPF referring to the rural area that gives the right to the application of the deduction.
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The sum of the general tax base and savings does not exceed €25,009 for individual taxation and €35,240 for joint taxation.
If both parents are entitled to the deduction, in individual taxation the amount will be prorated between the two, even if only one of them is entitled to the deduction for having a taxable income greater than €25,009.
Completion
The "Common" box will only be completed in the case of marriage when the children born or adopted in the year are common to both spouses and both have the right to apply the deduction.
Otherwise, or when in the case of marriage the option has been chosen for individual data capture, the number of children will be reflected in the "Owner" box. In this case, you must also indicate whether the children live with both parents or adoptive parents by indicating "YES" or "NO" as appropriate.