For birth or adoption of a child
Regulations: Art. 32.1 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.
600 euros , when it is the first child .
750 euros , in the case of the second child .
900 euros , in the case of the third and successive .
60 additional euros for each child, in case of multiple births or adoptions .
Requirements and conditions for the application of the deduction
That the child was born or adopted during the tax period and lives with the taxpayer on the date of tax accrual (normally, the 31st from December).
When children born or adopted in the tax period live with both parents or adopters , the amount of the deduction will be prorated between them in equal parts s if they pay taxes individually. In case of joint taxation both parents will apply the entire amount corresponding to the deduction.
In the event that the number of children of each parent gives rise to the application of a different amount, both will apply the corresponding deduction based on the pre-existing number of children. If this circumstance occurs, the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual, according to the provisions of the previous paragraph.
Precision: To determine the order number of children born or adopted in the year, all the taxpayer's children must be counted, whether they live with him or not, regardless of their age, marital status, place of residence or any other circumstance.
Marriage, formed by Mrs. SST and Mr. RTV who has a 13-year-old son from a previous relationship who lives with him. In 2021, the birth of a common child occurs.
Determine the amount of the deduction to apply
For Mrs. SST it is the first child and for Mr. RTV it is the second. Therefore:
Individual declaration Mrs. SST (600 euros ÷ 2) = 300 euros
Individual declaration for RTV gift (750 euros ÷ 2) = 375 euros
Joint statement Mrs. SST and gift RTV (300 euros + 375 euros) = 675 euros