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Form 100. Personal Income Tax Return 2019

10.8.14. Through the birth or adoption of children

For the birth or adoption during the tax period of children that generate the right to the application of the "minimum 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 newborn or adopted child has a recognized degree of disability equal to or greater than 33%.

When the recognition of the disability takes place in a year other than the year of birth or adoption, in order to determine the right to apply the increase in the deduction in that year and its amount, it will be necessary to consider the circumstances that exist in the year of birth and the regulations applicable in that year.

Taxpayers residing in municipalities with fewer than 5000 inhabitants.

The amounts related 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 inhabitants.

Province INE Code Municipality

 

ÁVILA

 

05014 SAN PEDRO SANDS

05016 AREVALO

05019 AVILA

05168 NAVAS DEL MARQUIS (LAS)

 

BURGOS

 

09018 ARANDA DE DUERO

09056 BRIVIESCA

09059 BURGOS

09209 MEDINA DEL POMAR

09219 MIRANDA DE EBRO

 

LEÓN

 

24008 ASTORGA

24010 BAÑEZA (LA)

24014 BEMBIBRE

24030 CACABELOS

24089 LEON

24115 PONFERRADA

24142 SAN ANDRES DEL RABANEDO

24163 SARIEGOS

24188 VALENCIA OF DON JUAN

24189 VALVERDE OF THE VIRGIN

24202 VILLABLINO

24222 VILLAQUILAMBRE

 

PALENCIA

 

34004 COUNTRY EAGER

34214 SAVE

34120 PALENCIA

34023 BATHROOMS FOR SALE

34225 VILLAMURIEL DE CERRATO

 

SALAMANCA

 

37008 DAWN OF TORMES

37046 BÉJAR

37085 CARBAJOSA OF THE SACRED

37107 RODRIGO CITY

37156 GUIJUELO

37246 PEÑARANDA DE BRACAMONTE

37274 SALAMANCA

37294 SANTA MARTA DE TORMES

37354 VILLAMAYOR

37362 VILLARES DE LA REINA

SEGOVIA

 

40063 CUELLAR

40076 ESPINAR (THE)

40155 PALAZUELOS DE ERESMA

40181 ROYAL SITE OF SAN ILDEFONSO

40194 SEGOVIA

 

SORIA

 

42020 ALMAZAN

42173 SORIA

 

VALLADOLID

47007 VILLAGE OF SAN MARTIN

47010 ENCOMIENDA STREAM

47050 CIGALES

47052 CISTERNIGA

47075 ÍSCAR

47076 DUERO LAGOON

47085 MEDINA DEL CAMPO

47114 PEÑAFIEL

47161 SIMANCAS

47165 TORDESILLAS

47175 TUDELA DE DUERO

47186 VALLADOLID

47231 ZARATAN

ZAMORA

 

49021 BENAVENTE

49219 BULL

49275 ZAMORA

When both parents or adoptive parents are entitled to the application of the deduction, its amount will be prorated equally.

Requirements:

That the total taxable income, less the personal and family allowance, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

Outstanding balances to be applied:

If the taxpayer does not have sufficient regional tax liability to apply the full amount of the deduction in the tax period in which the right to it arises, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

If the entire deduction has not been used up in those periods, a refund of the remaining amount may be requested.

Completion  

  • The program will display in the data capture window the order number of the first child entitled to a deduction based on the data displayed in the descendants window of "Personal and family data". 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 "minimum for descendants". Therefore, if any of the taxpayer's children have not been listed in the "Personal and Family Data" section because it does not give rise to the minimum per descendantsYou must modify the order number of the first child entitled to a deduction in the box established for this purpose.

  • You must also indicate the code of the municipality in which the taxpayer entitled to the deduction has their tax domicile: Clue 1 if you reside in a municipality with more than 5,000 inhabitants. In cases where the tax domicile is located in a municipality with fewer than 5,000 inhabitants, the code will be indicated. 2.

  • Likewise, you must indicate whether in the 2019 fiscal year you have obtained recognition of a disability of 33 percent or more for any of your children born or adopted in 2014, 2015, 2016 and 2017. You must then indicate the amount of the deduction you applied in the declaration for those fiscal years.

  • If the parents reside in different Autonomous Communities, you must indicate whether the children are common to both parents or exclusively to the holder of the deduction. However, if the Autonomous Community of residence of both parents has been indicated in the personal data window, the box corresponding to common children will not be enabled.

IMPORTANT: To determine the order number of the born or adopted child, the born or adopted child and the remaining children of either parent who live with the taxpayer on the date the tax accrues will be taken into account, counting for these purposes both those who are born or adopted.