For single parent families
Regulations: Art. 12 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.
303 euros for the taxpayer who is responsible for descendants, provided that he or she does not live with any other person other than the aforementioned descendants, unless they are ascendants who generate the right to the application of the minimum for ascendants .
Conditions and other requirements for the application of the deduction
The following are considered descendants for the purposes of applying this deduction:
The minor children , both by paternity and adoption, as long as they live with the taxpayer and do not have annual income , excluding exempt ones , greater than 8,000 euros .
adult children with disabilities , both through paternity and adoption, as long as they live with the taxpayer and do not have annual income , excluded those exempt, exceeding 8,000 euros .
The descendants referred to in sections a) and b) above who, without living with the taxpayer, are economically dependent on him and are hospitalized in specialized centers .
The persons linked to the taxpayer by reason of guardianship and foster care are assimilated to descendants , in the terms provided in the applicable civil legislation.
Note: In the case of cohabitation with descendants who do not have that consideration for the purposes of the deduction, the right to it will not be lost as long as the descendant's annual income, excluding exempt income, does not exceed 8,000 euros.
That the sum of the general tax base and the savings boxes [ 0435 ] and [ 0460 ] of the declaration, plus the The amount of the annuities for exempt maintenance , not must be greater than 35,240 euros .
When during the year there is an alteration of the family situation for any reason, for the purposes of applying the deduction, it will be understood that cohabitation has existed when such situation has occurred for at least 183 days per year .
In cases in which separation, divorce or widowhood have occurred during the year, only the days of cohabitation after the date on which this situation occurs will be counted for the calculation of cohabitation for the purposes of this deduction.
In the event that custody is attributed to several parents, the deduction will only apply to the taxpayer who has an annual cohabitation regime of more than 183 days . In the event that the cohabitation is equal, there will be no right to deduction.
This deduction is compatible with the "For large families" deduction.