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Practical manual for Income Tax 2021.

Order of application of deductions on the full regional quota

Regarding the full regional quota for the 2021 fiscal year, the regional deductions will be applied in the following order:

  1. The amount of the deductions for the 2021 financial year that cannot be transferred to subsequent financial years .

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", "For paternity" and "For Social Security contributions for household employees" pending application from previous years (2018, 2019 and 2020) .

    Note: the amounts of these deductions generated in 2018, 2019 and 2020 pending application will be recorded, respectively, in boxes [0981], [0982] and [0983] and the amount applied in the fiscal year in box [0984] (the deduction generated in 2018 will be applied first, box [0981], then the deduction generated in 2019, box [0982], and finally the deduction generated in 2020, box [0983). The difference, if any, between the deduction pending for the years 2019 and 2020 and the amount applied will be transferred, respectively, to boxes [0997] and [0998].

    The refund of the deductions generated in 2018 and not applied in fiscal year 2021 will be requested from the Junta de Castilla y León in accordance with the procedure established in Order EYH /706/2015, of August 24 ( BOCyL of September 1).

    The amount of these deductions generated in 2018 and not applied in fiscal year 2021 cannot be applied in subsequent fiscal years.

    The amount of the deduction generated in 2019, box [0982], not applied in 2021, if applicable, will be transferred to box [0997] as amounts pending application for the following year. Likewise, the amount of the deduction generated in 2020, box [0983], not applied in 2021, if applicable, will be transferred to box [0998] as amounts pending application for the following year .

  3. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", and "For Social Security contributions for household employees" generated in fiscal year 2021.

    Note: The amount to be applied in this exercise will be transferred to box [0995]. The difference, if any, between the deductions to which you are entitled (sum of boxes [0985] to [0988]; [0990] to [0992] and [0994]) and the amount applied in box [0995], will be transferred to box [0999] as amounts generated in 2021 but still pending application for the following year.

    Furthermore, please note that the deduction for multiple births or simultaneous adoptions determines the right to deduct 901 euros during the two years following the last birth or adoption that is computed for the purposes of understanding that the multiple birth or simultaneous adoption that gives the right to apply the deduction occurred. Hence, in the IRPF declaration model, multiple births or simultaneous adoptions that occurred in 2019 or 2020 (box [0988] ) are distinguished, which give rise in 2021 to a deduction of 901 euros, from multiple births or simultaneous adoptions that occurred in 2021 (box [0987] ).