For expenses of descendants in centers from zero to three years

Regulations: Art. 14 bis Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

A. In general

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 amount of the deduction will be 500 euros per year for each descendant who does not exceed the aforementioned age.

  Clarifications :

  - The maximum deduction limit established for each child must be applied individually to each of them.

  - Regarding the justification of the amounts paid, this may be done through an invoice or any other legal or economic means permitted by law.

• The amount of the deduction must be reduced , for each descendant, by the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with the expenses generated by the care of children from zero to three years of age.

Specific requirement for the application of the deduction

That the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

• - 26,000 euros in individual taxation.

• - 37,000 euros in joint taxation.

B. For taxpayers with habitual residence in municipalities at risk of depopulation

Amount and maximum limit of the deduction

• 30 percent of the amounts paid in the tax period for expenses of descendants in centers from zero to three years old.

• The maximum amount of the deduction will be 1,000 euros per year for each descendant who does not exceed the aforementioned age.

  Clarifications :

  - This increased percentage and limit will be applied depending on whether the municipality at risk of depopulation is the taxpayer's habitual residence in the fiscal year in which the deduction is applicable, regardless of whether said residence is subsequently discontinued.

  - Regarding habitual residence, this will be determined based on the criteria defined in article 9 of the Income Tax Law , in relation to the municipality that grants the right to apply the tax benefit.

  - In accordance with the above, the taxpayer must apply to the total amounts paid in the fiscal year for each child, the percentage and maximum limit of the deduction corresponding to the place where, according to the criteria defined in article 9 of the Personal Income Tax Law , it is considered to have been his or her tax residence during the year. Thus, if by applying the aforementioned criteria, during the year the taxpayer has resided in the municipality at risk of depopulation, the increased deduction of 30% will be applied with a limit of 1,000 euros for each descendant who is not older than 3 years of age. Otherwise, that is, if the taxpayer has had his habitual residence in another location in the Principality of Asturias that is not considered a municipality at risk of depopulation, the percentage of 15% will be applied with a limit of 500 euros.

  Note: Those municipalities with a population of up to 20,000 inhabitants will be considered to be at risk of depopulation, provided that the population has been reduced by at least 10% since 2000.

  You can access the municipalities at risk of depopulation in 2024 provided by the Autonomous Community of the Principality of Asturias through the following link: " Councils at risk of depopulation ".

• The amount of the deduction must be reduced , for each descendant, by the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with the expenses generated by the care of children from zero to three years of age.

Other common requirements and conditions for applying the deduction

• That the parents, adopters, or guardians live with the minor.

  This deduction will also be applicable in the cases of foster care .

  Clarifications :

  - To determine compliance with the cohabitation requirement, this must be determined on the tax accrual date .

  - In the case of joint custody, both parents may apply the deduction as long as they can prove that they incurred the expense, even if they do not actually live together at 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 amount of the deduction will be prorated between them , even if only one is entitled to apply it because the other has a taxable income greater than 35,000 euros.

• Specialty: tax period in which the minor turns three years old.

  The deduction (15 or 30 percent) and the limit on it (500 euros or 1,000 euros) in the tax period in which the minor turns three years old will be calculated in a proportional manner to the number of months in which the requirements indicated in the following section are met.

  Clarifications :

  - To determine the number of months in which the requirements are met the month in which the child turns three years old must be counted .

  - If the taxpayer's death occurred in the year and the descendant had turned three years old before the same , the apportionment of the deduction based on the number of months in which the child is under 3 years old will be made according to the proportion that the months in which this circumstance occurs represent 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 be applicable in the event of death of the descendant prior to the accrual of tax .

Incompatibility

This deduction is incompatible with the application of the regional deduction “For the care of descendants or adopted children up to 25 years of age” provided for in article 14 duodecies of the consolidated text.

The incompatibility between both deductions must be determined by the taxpayer and will be effective with respect to the same descendants.