10.4.1. By birth

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

1. 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.

2. 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 52,800 euros in the case of individual taxation and 84,480 euros in the case of joint taxation.

     In the case of large or single-parent families with two or more children, the taxpayer's total taxable income may not exceed €63,360 for joint taxation and €101,376 for individual taxation.

     Taxpayers exceeding these income limits will be entitled to apply the corresponding 50% deduction.

3. When two parents are entitled to the deduction, either both or only one of them, and they do not opt ​​for joint taxation between them, the amount of the deduction corresponding to each of those entitled to the deduction will be 50% of this amount.

4. If the number of children of each parent results in a different amount being applied, each parent will apply half of the deduction that corresponds to them based on the number of pre-existing children. If this circumstance occurs and the declaration is joint, the deduction will be the sum of what would correspond to each parent if the declaration were individual.

5. Taxpayers entitled to this deduction may request advance payment of this deduction from the competent tax department, under the terms established by an order from the head of said department. This deduction will, where appropriate, be adjusted when filing the tax return.

   Any excess of the advance payment amount over the deduction limit is considered income for the purposes of section 7.

6. In the event that this deduction is applicable in conjunction with other regional deductions, this one will be applied first. If there is insufficient tax, such that this deduction cannot be applied to the full amount, the taxpayer may request the competent tax department, under the terms established by an order from the head of the aforementioned department, payment of the amount that could not be deducted, which is considered income for the purposes of the provisions of section 7.

7. The income attributable to the taxpayer that may result from the provisions of sections 5 and 6 of this article is considered a public benefit for birth for the purposes of article 7.h) of the LIRPF.

8. The application of these deductions cannot result in a negative net tax, without prejudice to the provisions of sections 5, 6 and 7.

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 the number of parents.

If you are part of a large or single-parent family with two or more children, you will tick the box provided for this purpose.

It will record the amount received for the advance payment of the deduction.

In general, if you have received advance payment of this deduction, the amounts of the other deductions to which you are entitled will be reflected to reduce the regional tax liability, taking into account that the birth deduction must be applied first. For example, if you are entitled to the birth deduction of 800 euros, and you have received the advance payment for the same amount, in the event that the total regional tax liability amounts to 1,200 euros, only the amounts of the other deductions will be reflected up to the maximum amount of 400 euros. In the same example, if the total regional tax liability were 500 euros, the amounts of the other deductions would not be reflected, as they do not exceed the aforementioned amount of 800 euros. As an exception, in the hypothetical case of the birth deduction coinciding with the adoption deduction, the amount of the adoption deduction to which the person is entitled will be reflected in all cases.

The program will transfer the data to Annex B.13 of the declaration.