Due to the birth or adoption of second and subsequent children in municipalities at risk of depopulation or in demographic crisis

Regulations: Art. 14 quater 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 and requirements for applying the deduction

300 euros for each child born or adopted in the tax period provided that:

• It must be the second child and subsequent ones.

• The minor lives with the declarant on the date the tax is due.

  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.

• The declarant has their usual residence in municipalities at risk of depopulation or in demographic crisis.

  Note: Councils at risk of depopulation or in demographic crisis will be 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.

  Clarifications :

  - Habitual residence will be determined based on the criteria defined in article 9 of the Law of PIT in relation to the council 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 apply to cases in which the birth or adoption occurs after the person begins residing in the municipality.

Other conditions for the application of the deduction

• deduction will only be applicable in cases the taxpayer lives with the rest of the family unit.

  Consequently, members who, although part of the family unit do not live with the minor on the accrual date, cannot apply the deduction .

• The cohabitation will be understood to refer to the tax accrual date (normally, December 31). 

  Clarifications :

  - In the event of the death of one of the parents during the fiscal year after the birth or adoption of the child, provided they lived together, the deduction may be applied in the deceased taxpayer's tax return, since the cohabitation requirement is met on the tax accrual date (date of death). However, in this case, if the other parent is also entitled to the deduction, its amount will be prorated equally in each parent's tax return. 

  - In the case of births or adoptions of children together, the deduction will be prorated in all cases for individual tax purposes, even if one of the parents cannot apply it because they have a taxable income exceeding €35,000, as indicated below.

• 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.

• 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.

• 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.