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%. If the disability is recognized after the tax period corresponding to the birth or adoption and before the child turns five, the deduction will be applied for the same amounts established in the previous letter in the tax period in which said recognition is made.

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 less than 5,000 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.

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" window because they do not entitle them to the minimum for descendants, they must modify the order number of the first child with the right to deduction in the established box. to that effect.

• 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, if in fiscal year 2021 you have obtained recognition of disability with a degree equal to or greater than 33 percent, of any of the children born or adopted in 2017, 2018, 2019 and 2020, you must indicate the amount below. of deduction that applied in the declaration of those 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.

Municipalities in Castile and León with 5,000 or more inhabitants