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Form 100. Personal Income Tax Return 2023

10.8.14. By birth or adoption of children

Amount

  1. 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:

    • 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.

  2. 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:

    • 1,420 euros if it is the first child.

    • 2,070 euros if it is the second child.

    • 3,300 euros if it is the third or subsequent child.

  3. 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 recognition of the disability is 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 sections in the tax period in which said recognition is made.

    When the recognition of the disability takes place in a year other than that 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 that year.

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

Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year will be able to apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

If the entire deduction for 2020 has not been exhausted in this fiscal year, the taxpayer may request payment of the amount remaining to be applied from the Regional Government of Castilla y León.

Incompatibility

These deductions are incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature, such as, among others, the aid regulated in Order FAM/1972/2022, of December 29, which approves the regulatory bases for the granting of the birth bonus to families in Castilla y León for the care of children, by birth or adoption (Birth Bonus).

In the event that the aforementioned public aid and benefits granted by the Junta de Castilla y León have been requested and have been granted, there will be no right to apply this deduction.

Completion

  • The program will reflect in the data capture window the order number of the first child entitled 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 children of of either parent who live with the taxpayer on the date of accrual of tax must be counted, regardless of whether they entitle the taxpayer to the "minimum for descendants". Therefore, if any of the children have not been listed in the "Personal and family data" window because they do not entitle them to the minimum for descendants, you must modify the order number of the first child with the right to the deduction in the box provided for this purpose.

  • You must also indicate the code of the municipality in which the taxpayer entitled to the deduction has his/her tax domicile: Key 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 less than 5,000 inhabitants, key 2 will be indicated.

  • You must also indicate whether in the year 2023 you have obtained recognition of a disability equal to or greater than 33% for any of the children born or adopted in 2019, 2020, 2021 and 2022, reflecting below the amount of the deduction that you applied in the declaration of those years.

  • If you have requested and obtained the Birth Bonus in this fiscal year 2023, reflect YES in the corresponding box. Otherwise, write NO in this box.

  1. 10.8.14.1. Municipalities of Castilla y León with 5,000 or more inhabitants