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Practical manual for Income Tax 2020.

For paternity

Regulations: Art. 5.3 Text Consolidated legal provisions of the Community of Castile and León on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Amount of deduction

  • 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 the period 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, as a general rule, the father can enjoy at most.

  • When the permit does not match the maximum legal amount 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, of the Statute of Self-Employment.

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

This possibility for the biological mother to cede to the other parent a maximum of up to two weeks of her mandatory suspension of leave period to the other parent will apply only to workers included in the scope of application of the consolidated text of the Workers' Statute Law, and will not apply to labour personnel in the service of the Public Administrations to whom, in matters of birth, adoption, leave for a parent other than the biological mother and breastfeeding, the regulations included in the consolidated text of the Basic Law of the Public Employee Statute apply.

Requirements and other conditions for applying the deduction

  • That the general tax base plus the savings tax base less 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 a sufficient autonomous integral 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 following tax periods until the total amount of the deduction exhausted, if applicable.

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