10.8.14. Through the birth or adoption of children
Amount
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Birth or adoption
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:
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1,010 euros if it is the first child.
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1,475 euros if it is the second child.
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2,351 euros if it is the third or subsequent child.
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Birth or adoption in a rural environment
Taxpayers residing in municipalities with fewer than 5,000 inhabitants may deduct the following amounts for each child born or adopted during the tax period that generates the right to apply the minimum for descendants:
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1,420 euros if it is the first child.
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2,070 euros if it is the second child.
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3,300 euros if it is the third or subsequent child.
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Birth or adoption with a disability
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.
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
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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 box provided for this purpose.
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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.
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Likewise, you must indicate whether in the year 2022 you have obtained recognition of a disability equal to or greater than 33% for any of the children born or adopted in 2018, 2019, 2020 and 2021, you must indicate below the amount of the deduction that you applied in the declaration of those years.