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 "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 recognition of the disability is made after the tax period corresponding to the birth or adoption and before the minor turns five years old, the deduction will be made 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 that 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 take into account the circumstances that occur in the year of birth and the regulations applicable in that year.

Taxpayers residing in municipalities with less than 5,000 inhabitants

The amounts relating to birth, adoption and disability will increase by 35% for taxpayers residing in municipalities with fewer than 5,000 inhabitants.

When both parents or adopters are entitled to apply the deduction, the amount will be prorated equally.

Requirements

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

Outstanding balances to be applied

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

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion  

• The program will reflect in the data capture window the order number of the first child entitled to deduction based on the data reflected 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 included, regardless of whether they entitle him 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 his/her tax domicile: Key 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 less than 5,000 inhabitants, key 2 will be indicated.

• 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 or exclusively the children of the deduction holder. However, if in the personal data window you have indicated the Autonomous Community of residence of both parents, the box corresponding to common children will not be enabled.

Municipalities of Castilla y León with 5,000 or more inhabitants