For expenses of descendants in centers from zero to three years
Regulations: Art. 14 bis of the Revised 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.
Amount and maximum limit of the deduction
-
15 percent of the amounts paid in the tax period for expenses of descendants in centers from zero to three years of age.
-
The maximum deduction limit will be 330 euros per year for each descendant who does not exceed the aforementioned age.
The maximum deduction limit established for each child must be applied individually to each of them.
As regards the justification of the amounts paid, this may be done by means of an invoice or any other means of legal or economic transactions permitted by law.
The deduction and the limit on it in the tax period in which the minor turns three years old be calculated in proportion to the number of months in which the requirements indicated in the following section are met.
To determine the number of months in which the requirements are met, the month in which the minor turns three years old must be counted .
If the taxpayer's death had occurred in the year and the descendant had turned three years old before the same , the deduction will be apportioned based on the number of months in which the minor was under 3 years old according to the proportion represented by the months in which this circumstance occurs with respect to the months of duration of the tax period (from January 1 to the date of death), including the month of the taxpayer's death.
Likewise, the deduction will apply in the event of death of the descendant prior to the accrual of tax .
Requirements and other conditions for the application of the deduction
-
That the sum of the general and savings tax bases in boxes [0435 ] and [0460] of the declaration, does not exceed the following amounts:
-
That the parents, adopters, or guardians live with the minor.
This deduction will also be applicable in the cases of foster care .
To determine compliance with the cohabitation requirement , this must be determined on the date of accrual of the tax .
In the case of shared custody and care, both parents can apply the deduction as long as they justify having incurred the expense even if there is no effective cohabitation on the accrual date.
-
When there is more than one taxpayer entitled to apply the deduction, the amount of the deduction be prorated equally in the declaration of each of them.
Whenever both parents or guardians live with the minor, the amounts paid will be prorated between them , even if only one has the right to apply the deduction because the other has a taxable income greater than 25,009 euros.
Likewise the amounts paid will be prorated among them, even if they have only been paid by one of them .