By birth or adoption of children

Regulations: Art. 4.1 Text Recast of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/ 2013, September 12.

Deduction amounts

For each child born or adopted in the tax period, which generates the right to apply the minimum for descendants, the following amounts:

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 successive child.

Increase in deduction

The amounts provided above will be doubled in the event that the born or adopted has a recognized degree of disability equal to or greater than 33 times 100 .

Note: 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 in the tax period in which said recognition is made. To determine the right to apply the deduction in that year and its amount, it will be necessary to consider the circumstances that occur in the year of birth and the regulations applicable to that year.
The amounts referred to birth, adoption and disability, will increase by 35 percent for taxpayers residing in municipalities with less than 5,000 inhabitants .

Requirements and other conditions of application

Normative; See art. 10 of the Consolidated Text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes .

In order to apply this deduction the total tax base (boxes [0435] and [ 0460 ] of the declaration) minus the personal and family minimum (box [0520] of statement ) cannot exceed the following amounts:
- - 18,900 euros in individual taxation .
- - 31,500 euros in joint taxation .
For the purposes of determining the order number of the born or adopted child, the born child and the remaining children, of either of the two parents, who live with the taxpayer in the date of accrual of the tax (normally, December 31), counting for these purposes both those that are by nature and by adoption.

If the death of a child occurs during the year, it would not be counted for the purposes of determining the order number of children born or adopted in the year, but it will give the right to apply the deduction of 1,010 euros, despite not there is cohabitation on the date of tax accrual.
When both parents or adopters are entitled to the application of the deduction, its amount, in the case of individual declaration, will be prorated in equal parts in the declaration of each of them.

If only one of the spouses has the right to the deduction, because the other exceeds the tax base limits less the personal and family minimum required, the deduction applicable to the spouse will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in 2020.
In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three tax periods following until the total amount of the deduction is exhausted, if applicable.

Note: Taxpayers who have not exhausted the entire deduction both in the tax period in which the right to it is generated and in the three following periods, may request payment of the remaining amount to be applied.