10.4.1. By birth

This deduction is not applicable in the case of taxpayers who died before November 26.

Amount

For each birth of a son or daughter in the tax period that gives the right to apply the minimum for descendants, taxpayers may deduct the following amounts:

For the first son or daughter: 800 euros
For the second son or daughter: 1,000 euros
For the third son or daughter: 1,200 euros
For the fourth son or daughter and following: 1,400 euros

Requirements and conditions

For the purposes of determining the right to this deduction and the order number of the child born, natural and adopted children who live with the taxpayer and for whom the minimum for descendants can be applied on the date of accrual of the tax will be taken into account.
The application of this deduction requires verification of:
- That the taxpayer has been a tax resident in the Balearic Islands in the year prior to birth.
- That the total taxable base does not exceed the amount of 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.
  
  In the case of large families or single-parent families with two or more children, the total taxable base of the taxpayer may not exceed 63,360 euros for joint taxation and 39,600 euros for individual taxation.
When two taxpayers with the right to the deduction concur and do not opt for joint taxation, the amount will be prorated between them in equal parts.
In the event that the number of children of each taxpayer gives rise to the application of a different amount, both will apply the deduction corresponding to the pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual.
Taxpayers entitled to apply this deduction may request the competent tax department, under the terms established by an order of the head of said department, advance payment of this deduction, which will be, if applicable, subject to adjustment at the time of filing the tax return. However, no advance payment has been made in 2023 as the corresponding Order has not been approved.
In the event that this deduction is applicable in conjunction with other regional deductions, this one will be applied first. If there is an insufficient quota, such that this deduction cannot be applied in the total amount, the taxpayer may request from the competent department in matters of finance the payment of the difference between the deduction applied to the declaration and the amount of the deduction that corresponds to him, in the terms that are established by an order of the person in charge of the aforementioned department.
The income attributable to the taxpayer that, where applicable, results from this deduction will be considered a public benefit for birth for the purposes of article 7.h) of the Personal Income Tax Law.

Incompatibilities

This deduction will be incompatible with the receipt of public aid and benefits granted or awarded by the autonomous community of the Balearic Islands due to birth.

Completion

The data will be reflected in the row that corresponds to the order number that represents the child born in the year, taking into account that the same child should only be reflected in the "Common" box or in the "Of the holder" box.

The "Common" box must be filled out in the case of marriage when the children are common to both spouses, both parents have the right to the deduction and the child represents the same order number for both.

Otherwise, or when in the case of marriage the option has been chosen for individual data capture, the number of children will be reflected in the "Of the holder" box. In this case you must indicate whether or not the children live with both parents.

If you are part of a large or single-parent family, please indicate this in the box provided for this purpose.

In 2023, there has been no advance payment of the deduction, so this box will be closed.

The program will transfer the data to Annex B.10 of the declaration.