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Practical manual for Income Tax 2019.

By birth, adoption or foster care

Regulations: Art. 4.One.a), Four and Fifth of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes.

Amount of deduction

  • 270 euros for each child born or adopted during tax period .

  • 270 euros for each child under a foster care regime with an educator family, simple or permanent, administrative or judicial during the tax period.

In the event that the duration of the tax period is less than a calendar year, as a result of the death of the taxpayer, the deduction amount will be prorated based on the percentage resulting from dividing the number of days of the duration of the foster care by the number of days that comprise the taxpayer's tax period (from January 1 to the date of death).

Requirements and other conditions for the application of the deduction

  • That the child born or adopted or, where appropriate, the foster child meets the requirements that entitle him/her to the application of the corresponding minimum per descendant established by the state regulations governing IRPF .

  • That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • 25,000 euros in individual declaration.
    • 40,000 euros in joint declaration .

  • The foster care regime that entitles the deduction to apply will be that defined in article 116, section 2, of Law 12/2008 , of July 3, of the Generalitat, on comprehensive protection of children and adolescents, said deduction being prorated based on the number of days of duration of the foster care within the tax period.

  • When more than one reporting taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts.

Quantitative limits of the deduction

  • The full amount of the deduction (270 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base, boxes [0500] and [0510] of the declaration, is less than 23,000 euros , in individual taxation, or less than 37,000 euros , in joint taxation.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the deduction amounts will be the following:

    1. In individual taxation , the result of multiplying the amount of the deduction (270 euros) by a percentage obtained from the application of the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Compatibility

These deductions are compatible with the deductions "For multiple births or adoptions", "For birth or adoption of children with disabilities" and "For large or single-parent families" discussed below.

Temporal scope of application of the deduction in the case of birth or adoption

The deduction for birth or adoption can also be applied in the two fiscal years following the birth or adoption.