For expenses of descendants in centers from zero to three years
Regulations: Art. 14 bis of the Consolidated Text of the legal provisions of the Principality of Asturias regarding 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.
-
The maximum deduction limit will be 330 euros per year for each descendant who does not exceed the aforementioned age.
The maximum limit of the deduction established with respect to each child must be applied individually to each of them.
Regarding the justification of the amounts paid, it may be done by invoice or any other means of legal or economic traffic admitted by law.
The deduction and the limit to it in the tax period in which the minor turns three will be calculated proportionally 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 computed.
If the death of the taxpayer had occurred in the year and the descendant had turned three years old before , the proration of the deduction based on the number of months in which the minor has less of 3 years will be carried out according to the proportion represented by the months in which that 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 be applicable in the cases of death of the descendant prior to the accrual of the tax.
Requirements and other conditions 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 quantities:
-
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 accrual date of the tax.
In the case of shared guardianship and custody, both parents can apply the deduction as long as they justify having incurred the expense even if effective cohabitation does not take place on the accrual date.
-
When there is more than one taxpayer entitled to the application of the deduction, the amount of the deduction will be prorated in equal parts in the declaration of each one of them.
As long as there is coexistence of both parents or guardians with the minor, the amounts paid will be prorated among them , although only one has the right to apply the deduction because the other has a tax base 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 .