10.3.11. For expenses of descendants in centers from 0 to 3 years

Amount

1. 15% of the amounts paid in the tax period for expenses of descendants, paid in centers for children from zero to three years old, with a limit of 500 euros for each descendant who does not exceed the aforementioned age.

2. He 30% with a limit of 1,000 euros annual reports for taxpayers with habitual residence in municipalities at risk of depopulation or experiencing a demographic crisis, thus classified according to the provisions of Decree 83/2025, of June 23, which establishes the demographic zoning and regulates the Synthetic Indicator of Demographic State of the Principality of Asturias.

Requirements and conditions

• Only taxpayers whose taxable base does not exceed 26,000 euros for individual taxation or 37,000 euros for joint taxation will be entitled to this deduction.

  However, for taxpayers residing in municipalities at risk of depopulation or in demographic crisis, the taxable base limits will be 35,000 euros for individual taxation and 45,000 euros for joint taxation.

• If the minor turns three in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

• Parents, adopters, guardians or foster parents must live with the minor.

• When there is more than one taxpayer entitled to apply the tax benefit, the amount of the deduction will be prorated equally and applied only to those who meet the conditions established to be beneficiaries of the same.

• 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.

• If the taxpayer has paid expenses for children under 3 years of age throughout the tax period, having resided only for part of the year in a council at risk of depopulation or in demographic crisis, the deduction will be applied taking into account the circumstances existing on the date of accrual of the tax.

Incompatibility

The deduction will be incompatible with respect to the same descendants with the deduction "For the care of descendants or adopted children up to 25 years of age."

Completion

If you have had your usual residence in municipalities at risk of depopulation or in demographic crisis, you will tick the box provided for this purpose.

In any case, the amount paid by the holder must be reflected for each descendant (the program can include up to four descendants), also indicating whether or not the child lives with both parents.

If the child turns three during the fiscal year, the number of months elapsed until he or she reaches that age, including that month, will be indicated. In this case, the amounts to be paid will be those paid to the holder up to that date.

Additionally, if you have received aid associated with expenses for the care of descendants, you will reflect them in the corresponding box.