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 old.
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.
For taxpayers with habitual residence in rural areas at risk of depopulation :
30 per 100 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 660 euros per year for each descendant who does not exceed the aforementioned age.
This percentage and increased limit will be applied taking into account that the rural area at risk of depopulation is the habitual residence of the taxpayer in the year in which the deduction is applicable, regardless of whether, subsequently, said residence is not maintained.
Regarding habitual residence, this will be determined based on the criteria defined in article 9 of the Personal Income Tax Law, in relation to the rural area that gives the right to the application of the tax benefit.
In accordance with the above, the taxpayer must apply to the total amounts paid in the year for each child, the percentage and maximum limit of the deduction corresponding to the place in which, according to the criteria defined in article 9 of the personal income tax law, it is considered to have been your tax residence during the year. Thus, if by application of the aforementioned criteria, during the year the taxpayer has resided in the rural area at risk of depopulation, the increased deduction of 30 percent will be applied with the limit of 660 for each descendant not older than 3 years. old. In another case, that is, if the taxpayer has had his habitual residence in another location in the Principality of Asturias that is not considered a rural area at risk of depopulation, the percentage of 15 percent will be applied with a limit of 330 euros.
Note: For the application of this deduction, rural areas at risk of depopulation will be considered those determined in the Resolution of November 24, 2020, of the Ministry of Finance, for the purposes of the deductions provided for in articles 14 quater, 14 quinquies and 14e 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 ( BOPA 15-12 -2020).
The deduction (15 or 30 percent) and the limit to it (330 euros or 660 euros) in the period tax in which the minor reaches the age of 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  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 .