By adoption or birth
Regulations: Art. 1. Nine Text Consolidated version of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5.
Deduction amounts
Taxpayers may deduct, for each child born or adopted in the tax period in which the birth or adoption occurs, the following amounts:
- 100 euros if it is the first child.
- 200 euros if it is the second child.
- 300 euros if it is the third or subsequent child.
Requirements and other conditions of application
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :
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When children born or adopted in the tax period live with both parents or adopters and they are declarants entitled to apply the deduction, the amount of the will be divided equally in the declaration of each of the or adopters, unless they pay taxes by filing single joint declaration, in which case the entire amount corresponding to this deduction will be applied it.
If one of the parents or adopters with whom the biological or adopted child lives and who pays taxes individually does not meet the requirement of the taxable base limit, the full amount of the deduction may be applied by the other parent or adopter who meets it.
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In the event that the number of children of each parent or adopter gives rise to the application of a different amount, both will apply corresponding deduction based on the pre- number of children.
If this circumstance occurs and the declaration is joint , the deduction will be the sum of what would correspond to each one if the declaration were individual , as indicated in the previous paragraph.