Due to the birth or adoption of second and successive children in rural areas at risk of depopulation
Regulations: Article 14 quater 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 requirements for applying the deduction
100 euros for each child born or adopted in the tax period provided that:
The minor lives with the declarant on the date of tax accrual,
However, in the case of the death of the minor prior to the accrual date, the deduction must be applied by the parents if they lived with them on the date of death.
The declarant has his habitual residence in rural areas at risk of depopulation.
Habitual residence 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. The aforementioned criteria will be applied to habitual residence in the rural area in the year in which the deduction is applicable regardless of whether said residence is not maintained subsequently.
The deduction will be applicable to cases in which the birth or adoption occurs after beginning residence in the rural area.
Note: For the application of this deduction will be considered rural areas at risk of depopulation, those determined in 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 14 exies 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).
Other conditions for the application of the deduction
When there is more than one taxpayer entitled to the application of 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.
Coexistence will be understood to refer to the date of accrual of the tax (normally, December 31).
In the event that the taxpayers are part of the same family unit, the deduction will only be applicable in the cases of coexistence of the taxpayer with the rest of the family unit on the date of accrual of the tax.
In the event of the death of one of the parents during the year after the birth or adoption of the child, as long as there was cohabitation, the deduction can be applied to the deceased taxpayer's declaration, since on the date of accrual of the tax (date of death ) the coexistence requirement is met. Now, in this case, if the other parent also has the right 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 in the event that one of the parents cannot apply it due to having a tax base greater than 25,009 euros, as indicated. in the next point.
The deduction will be prorated in the event that one of the parents presents an individual declaration and the other jointly with the minor children in the case of de facto couples when both live with the minor and in the cases of separated parents or divorced with joint custody of the children.
That the sum of the general and savings tax bases , boxes  and  of the declaration, do not exceed the following amounts: