For the care of descendants or adoptees up to 25 years of age
Regulations: Art. 14 duodecies Revised 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
Amount of deduction
-
300 euros for each descendant up to 25 years of age 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 are 25 or 26 years old at the end of the tax period, 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 provided for 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 turns 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:
-
That the parents, adopters, or guardians live with the descendant.
Compliance with the cohabitation requirement must be determined on the tax accrual date .
-
When there is more than one taxpayer entitled to apply the tax benefit , the amount of the deduction will be prorated equally in the declaration of each of them, applying only to those who meet the conditions established to be beneficiaries of the same.
Incompatibility
This deduction is incompatible with the deduction “For expenses of descendants in centers from zero to three years” provided for in article 14 bis of the consolidated text.
The incompatibility between both deductions must be determined by each taxpayer, and will be effective with respect to the same descendants.