By birth or adoption of second and subsequent children in rural areas at risk of depopulation
Regulations: Article 14 quater 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 requirements for applying the deduction
100 euros for each child born or adopted in the tax period provided that:
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The minor lives with the declarant on the date of accrual of the tax,
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.
The habitual residence will be determined based on the criteria defined in article 9 of the Income Law in relation to the rural area that gives the right to apply the tax benefit. The aforementioned criteria will apply to habitual residence in the rural area in the year in which the deduction is applicable, regardless of whether said residence is subsequently not maintained.
The deduction will be applicable in cases where the birth or adoption occurs after beginning residence in the rural area.
Note: For the application of this deduction, take into account the Resolution of November 24, 2020, of the Ministry of Finance, which determines 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 ceded by the State, approved by Legislative Decree 2/2014, of October 22 ( BOPA 15-12- 2020).
Other conditions for the application of the deduction
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When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the amount of the deduction will be prorated equally in the return of each of them.
Cohabitation will be understood as referring to the date on which the tax is due (normally, December 31).
In the event that the taxpayers are part of the same family unit, the deduction will only be applicable in cases where the taxpayer lives with the rest of the family unit on the date of accrual of the tax.
Clarifications:
In the event of the death of one of the parents during the year following the birth or adoption of the child, provided that they lived together, the deduction can be applied in the deceased taxpayer's tax return, since on the date of accrual of the tax (date of death) the cohabitation requirement is met. However, in this case, if the other parent is also entitled to the deduction, the amount will be prorated equally in the declaration of each of them.
In the case of births or adoptions of common children, in individual taxation the amount of the deduction will be prorated in all cases, even if one of the parents cannot apply it because they have a taxable income greater than 25,009 euros, as indicated in the following point.
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The deduction will be prorated in the event that one of the parents files an individual return and the other a joint return with the minor children, in the case of de facto couples when both live with the minor and in the case of separated or divorced parents with shared custody of the children.
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That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts: