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Form 100. Personal Income Tax Declaration 2022

10.1.1. Due to birth, adoption of children or foster care of minors

Amount

  • 200 euros for each child born, adopted or for each minor in simple, permanent or pre-adoptive, administrative or judicial foster care (it is understood to be applicable to the current foster care modalities: emergency, temporary and permanent foster care), in the tax period in which the birth, adoption or foster care occurs.

    The deduction can be applied even if the child born, adopted or fostered does not live with the taxpayer on the tax accrual date (for example in the case of separation or divorce of the parents).

    The deduction is applied for the simple and mere fact of the birth, adoption or fostering of children in the year, so the subsequent death of the child in the tax period does not prevent the application of the deduction.

  • 400 euros if the taxpayer has his tax residence in a municipality with depopulation problems.

    For the purposes of this Law, municipalities with depopulation problems will be considered those whose population is less than 3,000 inhabitants. The concept of population figure is that established in article 10.4 b) of Law 6/2010, of June 11, regulating the participation of local entities in the taxes of the Autonomous Community of Andalusia, or rule that replaces it. .

    For the purposes of this deduction the municipalities with depopulation problems for 2022 are included in the Resolution of December 23, 2021, of the General Directorate of Taxes, Financing, Financial Relations with Local Corporations and play.

    BOJA Resolution

  • In the case of multiple births, adoptions or foster care, the corresponding amount of the deduction will be increased by 200 euros for each child or, where applicable, for each minor.

    This increase applies even if one of the children had died during the year.

Requirements and conditions

  • The sum of the general and savings tax bases cannot exceed 25,000 euros in individual taxation or 30,000 euros s in joint taxation.

  • When two taxpayers are entitled to apply the deduction, the amount will be distributed equally. However, if one of the parents, adopters or foster parents cannot apply the deduction because it exceeds the tax bases established for this purpose, the other may apply the total amount of the deduction.

  • In the case of foster care, only the taxpayer who has not received aid from the Administration of the Autonomous Community of Andalusia linked to the foster care may apply the deduction. In addition, it will be necessary for the minor to live with the taxpayer for at least 90 days during the tax period in which the foster care occurs.

    Pre-adoptive foster care will not give rise to this deduction when the adoption of the minor has occurred during the tax period, without prejudice to the application, where applicable, of the deduction for adoption.

Incompatibility

This deduction is incompatible with respect to the same children with the application of the regional deduction "For adoption of children internationally" and with the application of the deduction "For large families."

Therefore, in the same tax period, the same child cannot entitle his or her parents to more than one deduction (birth, international adoption and/or large family), regardless of the tax option chosen by them.

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children or the number of minors taken into care, taking into account that The same foster child or minor can only be entered in one of the two boxes.

 The "Common" box will be completed in the case of marriage when the children are common to both spouses or the minors are welcomed by both spouses and both have the right to apply the deduction.

In another case, or when in the case of marriage an individual data capture has been chosen, the number of children or minors taken in will be reflected in the "Of the owner" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children or foster children, entering a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two people with the right to the same .

Additionally, you must indicate, if applicable, the number of children who were born, adopted or fostered during the year and who come from multiple births, adoptions or foster care.

If the taxpayer resides in a municipality with depopulation problems, they will check the box enabled for that purpose.