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Practical Income Manual 2021.

By birth or adoption of children

Regulations: Art. 10 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by legislative Decree 1/ 2009, April 21.

Amount and requirements for applying the deduction

  • For each child born or adopted in the tax period, who lives with the taxpayer:

    • - 200 euros , in the case of the first or second child .

    • - 400 euros , in the case of the third party .

    • - 600 euros , when it is the room .

    • - 700 euros , in the case of the fifth or successive .

  • In the event that the born or adopted child has a physical, mental, or sensory disability equal to or greater than 65 percent , provided that said child has lived with the taxpayer uninterruptedly since birth or adoption until the end of the tax period, in addition to the deduction corresponding to the birth or adoption referred to in the previous point, the amount that comes from the following may be deducted:

    • - 400 euros , when it is the first or second child who suffers from said disability.

    • - 800 euros , in the case of the third or subsequent child who suffers from said disability, as long as the previous children with disabilities survive.

Conditions for applying the deduction

  • When both parents or adopters are entitled to the deduction and do not opt for joint taxation, their amount will be prorated between them in equal shares.

  • To determine the order number of the child born or adopted, the children who live with the taxpayer on the date of accrual of the tax (normally, December 31) will be taken into account, counting for such purposes both natural and adopted children.

  • It will be considered that they live with the taxpayer , among others, the children born or adopted who, depending on the taxpayer, are hospitalized in specialized centers.

  • That the sum of the general tax base and the savings tax base, boxes [ 0435 ] and [ 0460 ] of the declaration corresponding to the fiscal year in which the right to deduction originates, is not greater than:

    • - 39,000 euros in individual taxation.

    • - 52,000 euros in joint taxation.