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Practical Income Manual 2022.

For the care of descendants or adoptees up to 25 years of age

Regulations: Art. 14 duodecies 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

Deduction amount

  • 300 euros for each descendant up to 25 years old who generates the right to the application of the minimum for descendants regulated in article 58 of the Personal Income Tax Law.

    Regarding descendants who at the end of the tax period are 25 years old or 26 years old, all the requirements must be met to generate the right to the minimum for descendants referred to in article 58 of the Personal Income Tax Law, except for the one referring to age. .

  • The deduction in the tax period in which the descendant turns 26 years old will be calculated proportionally to the number of months in which the requirements set forth in this article are met.

    In this case, for the purposes of calculating the number of months in which the requirements are met, only the month prior to the month in which the person reaches the age of 26 will be counted.

Requirements and other conditions 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 amounts:

    • - 35,000 euros in individual taxation .

    • - 45,000 euros in joint taxation.

  • That the parents, adopters, or guardians live with the descendant.

    Compliance with the cohabitation requirement must be determined on the date of tax accrual .

  • When there is more than one taxpayer entitled to the application of the tax benefit , the amount of the deduction will be prorated equally in the declaration of each of them, applying only to those who comply the conditions established to be beneficiaries of it.


This deduction is incompatible with the deduction “For expenses of descendants in centers from zero to three years old” provided for in article 14 bis of the consolidated text.

The incompatibility between both deductions must be determined by taxpayer, and will be effective with respect to the same descendants.