By birth or adoption of children
Regulations: Art. 8 Text Consolidated version of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.
Deduction amounts
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50 euros for each child born or adopted in the tax period in which the birth or adoption occurs.
The cohabitation of the parent on the date of accrual of the tax with the born or adopted child is not a requirement for the application of the deduction for the birth or adoption of children, so it could be applied, even if the child did not live with the taxpayer on that date (for example, due to the separation or divorce of the parents).
The deduction for the birth or adoption of children is applicable by the simple and mere fact of the birth or adoption of children in the year, so the subsequent death of the child in the tax period does not prevent the application of the deduction.
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Increase in deduction: In the case of multiple births or adoptions, the corresponding amount of the deduction will be increased by 50 euros for each child.
This increase of 50 euros for each child in the case of multiple births or adoptions will apply, even if one of them had died in the year.
Requirements and other conditions for the application of the deduction
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That the sum of the taxpayer's general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts :
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When there are two taxpayers entitled to apply the deduction, its amount will be distributed equally .
However, if one of the parents or adopters cannot apply the deduction because they exceed the taxable bases established for this purpose, the other may apply the total amount of the deduction.
Incompatibility
This deduction is not compatible with the application of the regional deduction “For adoption of children in the international sphere”.