Skip to main content
Form 100. Personal Income Tax Declaration 2021

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 in the event that the born or adopted child has a recognized degree of disability equal to or greater than 33%. If the recognition of the disability was 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 disability is made. recognition.

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 take into account the circumstances that occur in the year of birth. and the regulations applicable in said year.

Taxpayers residing in municipalities with less than 5,000 inhabitants

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

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

Requirements

That the total tax 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.

Balances pending application

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

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.

Completion  

  • The program will reflect in the data capture window the order number of the first child with the right 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 counted, regardless of whether they give the right 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 with the right to the deduction has his tax domicile: Code 1 if you reside in a municipality that exceeds 5,000 inhabitants. In cases where the tax domicile is located in a municipality with less than 5,000 inhabitants, code 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, they must indicate whether the children are common or exclusively of the holder of the deduction. 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

PROVINCEMUNICIPALITYINE
AVILA SAN PEDRO SANDS 05014
AVILA AREVALO 05016
AVILA AVILA 05019
AVILA CANDELEDA 05047
AVILA NAVAS DEL MARQUIS (LAS) 05168
BURGOS ARANDA DE DUERO 09018
BURGOS BRIVIESCA 09056
BURGOS BURGOS 09059
BURGOS MEDINA DEL POMAR 09209
BURGOS MIRANDA DE EBRO 09219
LEÓN ASTORGA 24008
LEÓN BAÑEZA (LA) 24010
LEÓN BEMBIBRE 24014
LEÓN LEÓN 24089
LEÓN PONFERRADA 24115
LEÓN SAN ANDRES DEL RABANEDO 24142
LEÓN SARIEGOS 24163
LEÓN VALENCIA OF DON JUAN 24188
LEÓN VALVERDE OF THE VIRGIN 24189
LEÓN VILLABLINO 24202
LEÓN VILLAQUILAMBRE 24222
PALENCIA AGUILAR DE CAMPOO 34004
PALENCIA I SAVE 34214
PALENCIA PALENCIA 34120
PALENCIA BATHROOM SALE 34023
PALENCIA VILLAMURIEL DE CERRATO 34225
SALAMANCA ALBA DE TORMES 37008
SALAMANCA  BEJAR 37046
SALAMANCA CARBAJOSA DE LA SAGRADA 37085
SALAMANCA CITY RODRIGO 37107
SALAMANCA GUIJUELO 37156
SALAMANCA PEÑARANDA DE BRACAMONTE 37246
SALAMANCA  SALAMANCA 37274
SALAMANCA SANTA MARTA DE TORMES 37294
SALAMANCA VILLAMAYOR 37354
SALAMANCA VILLARES DE LA REINA 37362
SEGOVIA CUELLAR 40063
SEGOVIA ESPINAR (THE) 40076
SEGOVIA PALAZUELOS DE Eresma 40155
SEGOVIA ROYAL SITE OF SAN ILDEFONSO 40181
SEGOVIA SEGOVIA 40194
SORIA ALMAZAN 42020
SORIA OSMA BURGO 42043
SORIA SORIA 42173
VALLADOLID VILLAGE OF SAN MARTIN 47007
VALLADOLID ARROYO DE LA ENCOMIENDA 47010
VALLADOLID  CIGALES 47050
VALLADOLID CISTÉRNIG 47052
VALLADOLID  ISCAR 47075
VALLADOLID LAGUNA DE DUERO 47076
VALLADOLID MEDINA DEL CAMPO 47085
VALLADOLID PEÑAFIEL 47114
VALLADOLID SIMANCAS 47161
VALLADOLID TORDESILLAS 47165
VALLADOLID DUERO TUDELA 47175
VALLADOLID VALLADOLID 47186
VALLADOLID ZARATAN 47231
ZAMORA BENAVENTE  49021
ZAMORA TORO 49219
ZAMORA  ZAMORA 49275