For paternity

Regulations: Art. 5.3 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 amount

750 euros for enjoying the period of suspension of the employment contract or interruption of activity due to paternity or paternity leave.

The period of suspension of the employment contract will be that provided for in article 48.4 of the Workers' Statute and that of paternity leave will be that provided for in letters a) and b) of article 49 of the Basic Statute of Public Employees. In both cases, in the part relating to the 10 weeks that, at most, the father can enjoy in general.
When the permit does not match the legal maximum allowed the deduction will be 75 euros per full week .

Excluded assumptions

Suspension of the contract due to paternity regulated in article 48.bis of the Workers' Statute, approved by Royal Legislative Decree 1/1995, of March 24.
Paternity leave provided for in article 49.c) of Law 7/2007, of April 12, of the Basic Statute of Public Employees and,
Interruption of the activity provided for in article 4.3 of Law 20/2007, of July 11, on the Statute of Self-Employed Work.

Note: in accordance with the thirteenth transitional provision of the consolidated text of the Law on the Statute of Workers, introduced by Royal Decree-Law 6/2019, of March 1, on urgent measures to guarantee equal treatment and opportunities between women and men. men in employment and occupation, during the 2020 financial year the biological mother may transfer to the other parent, at most, up to two weeks of her period of suspension of non-obligatory enjoyment.

This possibility for the biological mother to transfer to the other parent a maximum of up to two weeks of her period of suspension of compulsory enjoyment to the other parent will be applicable only to workers included in the scope of application of the consolidated text of the Law of the Statute of Workers, and it will not apply to labor personnel in the service of Public Administrations to whom the regulation contained in the consolidated text of the Law of the Basic Statute of Public Employees.

Requirements and other conditions for applying the deduction

That the general tax base plus the savings tax base minus the personal and family minimum (boxes [0435] , [0460] and [0519] of the declaration, respectively) does not exceed the following amounts:
- 18,900 euros in individual taxation.
- 31,500 euros in joint taxation.
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.