10.8.14. By birth or adoption of children
Amount
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Birth or adoption
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:
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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 rural areas
Taxpayers residing in municipalities with less 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 per descendant:
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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 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.
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
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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.
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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.
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Likewise, you must indicate, if in the 2022 financial year you have obtained recognition of disability with a degree equal to or greater than 33% of any of the children born or adopted in 2018, 2019, 2020 and 2021, you must indicate below the amount of deduction that he applied in the declaration of those exercises.