For expenses of descendants in centers from zero to three years
Regulations: Art. 14 bis 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
A. In general
Amount and maximum limit of the deduction
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15 percent of the amounts paid in the tax period for expenses of descendants in centers from zero to three years of age.
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The maximum amount of the deduction will be 500 euros per year for each descendant who does not exceed the aforementioned age.
Clarifications :
- The maximum deduction limit established for each child must be applied individually to each of them.
- Regarding the justification of the amounts paid, this may be done through an invoice or any other legal or economic means permitted by law.
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The amount of the deduction should be reduced, for each descendant, in the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with expenses generated by the care of children from zero to three years old.
Clarifications :
- The aid received during the tax period from the Principality of Asturias, associated with expenses generated by the care of children from zero to three years old, reduce the amount of the deduction, for each descendant, once the maximum deduction limit has been applied.
- Tales aid They are regulated by Resolution of June 26, 2025, of the Ministry of the Presidency, Demographic Challenge, Equality and Tourism, which approves the public call for aid to families with children up to twelve years of age for work-life balance. Information about them can be obtained at the following link:
Specific requirement for the application 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:
B. For taxpayers with habitual residence in municipalities at risk of depopulation or in demographic crisis
Amount and maximum limit of the deduction
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30 percent of the amounts paid in the tax period for expenses of descendants in centers from zero to three years old.
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The maximum amount of the deduction will be 1,000 euros per year for each descendant who does not exceed the aforementioned age.
Clarifications :
- This increased percentage and limit will be applied depending on whether the municipality at risk of depopulation is the taxpayer's habitual residence in the fiscal year in which the deduction is applicable, regardless of whether said residence is subsequently discontinued.
- Regarding habitual residence, this will be determined based on the criteria defined in article 9 of the Law of the PIT, in relation to the council that gives the right to apply the tax benefit.
- In accordance with the above, the taxpayer must apply to the total amounts paid in the fiscal year for each child, the percentage and the maximum limit of the deduction corresponding to the place where, according to the criteria defined in article 9 of the Law of PIT, is considered to have been your tax residence during the year. Thus, if by applying the aforementioned criteria, during the year the taxpayer has resided in the municipality at risk of depopulation, the increased deduction of 30% will be applied with a limit of 1,000 euros for each descendant who is not older than 3 years of age. Otherwise, that is, if the taxpayer has had his habitual residence in another location in the Principality of Asturias that is not considered a municipality at risk of depopulation, the percentage of 15% will be applied with a limit of 500 euros.
Note: will be considered councils at risk of depopulation or in demographic crisis Those classified as such according to the provisions of Decree 83/2025, of June 23, which establishes the demographic zoning and regulates the Synthetic Indicator of Demographic State of the Principality of Asturias.
You can consult the list of such councils in the link indicated at the end of this deduction.
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The amount of the deduction must be reduced , for each descendant, by the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with the expenses generated by the care of children from zero to three years of age.
Specific requirement for the application 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:
Other common requirements and conditions for applying the deduction
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That the parents, adopters, or guardians live with the minor.
This deduction will also be applicable in the cases of foster care .
Clarifications :
- To determine compliance with the cohabitation requirement, this must be determined on the tax accrual date .
- In the case of joint custody, both parents may apply the deduction as long as they can prove that they incurred the expense, even if they do not actually live together at the accrual date.
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When there is more than one taxpayer entitled to apply the deduction, the amount of the deduction be prorated equally in the declaration of each of them.
Whenever both parents or guardians live with the minor, the amount of the deduction will be prorated between them , even if only one is entitled to apply it because the other has a taxable income greater than 35,000 euros.
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Specialty: tax period in which the minor turns three years old.
The deduction (15 or 30 percent) and the limit on it (500 euros or 1,000 euros) in the tax period in which the minor turns three years old will be calculated in a proportional manner to the number of months in which the requirements indicated in the following section are met.
Clarifications :
- To determine the number of months in which the requirements are met the month in which the child turns three years old must be counted .
- If the taxpayer's death occurred in the year and the descendant had turned three years old before the same , the apportionment of the deduction based on the number of months in which the child is under 3 years old will be made according to the proportion that the months in which this circumstance occurs represent with respect to the months of duration of the tax period (from January 1 to the date of death), including the month of the taxpayer's death.
- Likewise, the deduction will be applicable in the event of death of the descendant prior to the accrual of tax .
Incompatibility
This deduction is incompatible with the application of the regional deduction “For the care of descendants or adopted children up to 25 years of age” provided for in article 14 duodecies of the consolidated text.
The incompatibility between both deductions must be determined by the taxpayer and will be effective with respect to the same descendants.