Skip to main content
Form 100. Personal Income Tax Return 2025

10.8.13. 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 or smaller local entities whose population is more than 5,000 inhabitantsThe following amounts may be deducted for each child born or adopted during the tax period that generates the right to apply the minimum allowance for dependents:

    • 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 have amounts generated in 2022 pending application at the beginning of this year may apply them in 2025 until the total amount of the deduction is exhausted, if applicable.

When the entire deduction for 2022 has not been used up in this fiscal year, the taxpayer may request the payment of the remaining amount from the Junta de Castilla y León.

Incompatibility

These deductions are incompatible with respect to the same child with the receipt of public aid and benefits granted by the Regional Government of Castilla y León of a similar nature, such as the Birth Bonus regulated in ORDER FAM/83/2024, of February 2, which modifies ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

Therefore, if you had chosen to apply for the aforementioned aid and benefits and they had been granted, you would not be entitled to apply this deduction.

The Birth Bonus includes the possibility of requesting additional assistance when the child born or adopted has a recognized disability level equal to or greater than 33%. In order to determine incompatibilities, the following must be taken into account:

  • If in 2025 you received the Birth Bonus (with or without additional aid) for a child born or adopted in 2025 who is recognized as having a disability in that year, you will not be entitled to either the birth or adoption deductions or the birth or adoption deduction with a disability.

  • If in 2024 you received the Birth Bonus for a child born or adopted in 2024 who is recognized as having a disability in 2025, in order to determine the eligibility for the deduction for birth with a disability, it will be necessary to consider, in any case, whether the supplementary aid of the Birth Bonus is received in 2025.

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 select the municipality code from the drop-down menu where the taxpayer entitled to the deduction has their tax domicile.

  • You must also indicate if in the 2025 tax 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 2021, 2022, 2023 and 2024, showing below the amount of the deduction you applied in the declaration of those years.

  • If you have applied for and received the Birth Bonus this year, YES will be reflected in the corresponding box. Otherwise, write NO in this box.

  • In the exceptional case of successive births within a twelve-month period, for the birth of two children in 2025, if you have applied for and received the Birth Bonus for only one of them, you will tick the box created for that purpose.

  • Amount of the deduction that corresponds to the taxpayer for the child born in 2025 for whom the Birth Bonus has not been requested and received.