For descendants in the event of the death of a parent as a result of work-related accidents

Regulations: Art. 14 septendecies Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

1,000 euros annually for each descendant that generates in the taxpayer the right to apply the minimum for descendants regulated in article 58 of the Personal Income Tax Law .

Temporal scope of application

The deduction will apply until the date on which the descendant ceases to generate the right to apply the minimum for descendants.

Clarifications :

- Those persons related to the taxpayer by reason of guardianship or foster care will be treated as descendants, in accordance with Article 58 of the Personal Income Tax Law.

- To apply the deduction, only the common descendants with the person who generated the right to it at the time (the deceased parent) will be taken into consideration and therefore neither the descendants in the care of the surviving parent at the time of death and who are not the deceased parent's (unless they had been adopted by the latter) nor the new descendants born later as a result of other de facto or de jure unions will be counted.

- The nasciturus (descendant conceived but not born at the time of death) of the predeceased parent will generate the right to the deduction from the year in which his birth occurs.

Requirement for the application of the deduction

That the death of the other parent has occurred as a result of a work accident .

Clarifications :

- The deduction will apply to cases where death occurred on or before January 1, 2024.

- The deduction can be applied in cases where both parents were married or registered as common-law partners, or in situations other than the above (separation or divorce with shared or sole custody of one of the parents, unregistered partnerships, etc.).