Due to the birth or adoption of second and successive children in councils at risk of depopulation
Regulations: Article 14 quater Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22
Amount and requirements for applying the deduction
300 euros for each child born or adopted in the tax period provided that:
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It must be the second child and subsequent ones.
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Minor lives with the declarant on the tax accrual date.
However, in the event of the death of the minor prior to the accrual date, the deduction may be applied by the parents if they lived with them on the date of death.
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The declarant has his habitual residence in municipalities at risk of depopulation.
Note: Those municipalities with a population of up to 20,000 inhabitants will be considered to be at risk of depopulation, provided that the population has been reduced by at least 10% since 2000.
The municipalities at risk of depopulation in 2022 provided by the Autonomous Community of the Principality of Asturias can be accessed through the following link: " Councils at risk of depopulation ".
The habitual residence will be determined based on the criteria defined in article 9 of the Income Law in relation to the municipality that gives the right to apply the tax benefit. The aforementioned criteria will apply to habitual residence in the municipality at risk of depopulation in the year in which the deduction is applicable, regardless of whether said residence is subsequently not maintained.
The deduction will be applicable to cases in which the birth or adoption occurs after beginning residence in the municipality.
Other conditions for the application of the deduction
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Cohabitation will be understood as referring to the date on which the tax is due (normally, December 31).
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In the event that the taxpayers are part of the same family unit, the deduction will only be applicable in cases where the taxpayer lives with the rest of the family unit on the date of accrual of the tax.
Clarifications:
In the event of the death of one of the parents during the year following the birth or adoption of the child, provided that they lived together, the deduction can be applied in the deceased taxpayer's tax return, since on the date of accrual of the tax (date of death) the cohabitation requirement is met. However, in this case, if the other parent is also entitled 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 because they have a taxable income of more than 35,000 euros, as indicated below.
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When there is more than one taxpayer entitled to apply 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, applying to those who meet the requirements to apply the tax benefit.
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The deduction will be prorated in the event that one of the parents files an individual return and the other a joint return with the minor children, in the case of de facto couples when both live with the minor and in the case of separated or divorced parents with shared custody of the children.
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That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts: