10,8,14. By birth or adoption of children
For the birth or adoption during the tax period of children who generate the right to apply the "tax-free threshold for descendants," the following amounts may be deducted:
1,010 Euros if it is the first child.
1,475 Euros if it is the second child.
2,351 Euros if it is the third or subsequent child.
Increase for children with disabilities
The above amounts will be doubled if the person born or adopted has a degree of disability of 33% or more.
When the disability is recognised in a year other than that of birth or adoption, in order to determine the right to apply the increase of the deduction in that year and its amount, the circumstances that occur in the year of birth and the regulations applicable in that year must be met.
Taxpayers resident in municipalities with less than 5000 inhabitants.
The amounts referring to birth, adoption and disability will be increased by 35% for taxpayers residing in municipalities with fewer than 5,000 inhabitants.
Municipalities with more than 5,000.
Province INE code Municipality
05014 ARENAS DE SAN PEDRO
05168 NAVY OF THE MARQUÉS (LAS)
09018 JANE OF DUERO
09209 POMAR MEASUREMENT
09219 MIRANDA DE EBRO
24010 BAÑEZA (LA)
24142 SAN ANDRES DEL RABANEDO
24188 VALENCIA DE DON JUAN
24189 VALVDERE DE LA VIRGEN
34004 AGUILAR DE CAMPOO
34023 SALE OF CHILDREN
34225 Villamuriel DE CERRATO
37008 ALBA DE TORMES
37085 SAGRADA DRIVER
37107 CITY RODRIGO
37246 PEÑARANDA DE BRACAMONTE
37294 SANTA MARTA DE TORMES
37362 VILLARS OF THE REINA
40076 ESPINAR (EL)
40155 PALAZUELOS DE ERESMA
40181 REAL SITIO DE SAN ILDEFONSO
47007 Aldeamayor DE SAN MARTÍN
47010 ARROYO DE LA ENCOMIENDA
47076 DUERO LAGUNA
47085 FIELD MEASUREMENT
47175 DUERO TUDELA
When both parents or adoptive parents have the right to apply the deduction, their amount will be prorated equally.
The total taxable amount, less the personal and family tax-free threshold, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.
Pending balances :
In the event that the taxpayer does not have sufficient autonomous community tax liability to apply the total deduction in the tax period in which generate the right to the same, the amount not deducted may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable.
When the entire deduction has not been exhausted in these periods, the amount remaining applicable may be requested
The program will show the first child's order number in the data capture window with the right to deduction based on the data shown in the window of descendants of "Personal and family details." However, this information may be modified since for the purposes of the order number all the taxpayer's children must be counted, regardless of whether they give entitlement to the "tax-free threshold for descendants." Therefore, if any of the taxpayer's children has not been related in the "Personal and family details" window because they do not right to the tax-free threshold for descendants, you must change the order number of the first child with the right to deduction in the box established for this purpose.
You must also indicate the code of the municipality in which the taxpayer with the right to deduction has their tax address: Key 1 if you live in a municipality that exceeds 5,000 inhabitants. If the tax address is in a municipality with fewer than 5,000 inhabitants, the code 2 will be indicated.
Similarly, you must indicate whether in 2019 you have obtained the recognition of disability with a degree of 33% or more , of any of the children born or adopted in 2014, 2015, 2016 and 2017, you must indicate the amount of deduction that you applied in the tax return for those years.
If the parents reside in different Autonomous Communities, they must indicate whether the children are common or exclusively the holder of the deduction. However, if the personal data window indicates the Autonomous Community of residence of both parents, the box corresponding to common children will not be enabled.
IMPORTANT: To determine the order number of the born or adopted child, the child born or adopted and the remaining children will be taken into account, any of the parents, who live with the taxpayer on the date of accrual of the tax, and for these purposes both those who are by nature and adoption.