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 sections 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.
Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.
When the entire 2020 deduction has not been exhausted in this year, the taxpayer may request, from the Junta de Castilla y León, the payment of the remaining amount to be applied.
Incompatibility
These deductions are incompatible with the perception of public aid and benefits granted by the Junta de Castilla y León of a similar nature, as is the case, among others, of the aid regulated in Order FAM/1972/2022, of December 29, by 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 you have chosen to request the aforementioned public aid and benefits granted by the Junta de Castilla y León and they have been granted, you will not have the right to apply this deduction.
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 children of and either of the two parents, who live with the taxpayer on the date of accrual of tax must be included. ##1##regardless of whether they give the right 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 give the right to the minimum for descendants, you must modify the order number of the first child with the right to deduction in the box established for this purpose.
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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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You must also indicate whether in the 2023 financial year you have obtained recognition of disability with a degree 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 applied in the declaration of those exercises.
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If you have requested and obtained the Birth Bonus in this fiscal year 2023, it will reflect YES in the corresponding box. Otherwise, enter NO in this box.