Due to birth, adoption of children or foster care of minors.
Regulations: Art. 11 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
Deduction amounts
-
200 euros, in general, for each child born or adopted, or for each minor in foster care simple family, permanent or pre-adoptive, administrative or judicial , in the tax period in which the birth, adoption or foster care occurs.
Born or adopted child: The cohabitation of the parent on the date of tax accrual with the born or adopted child is not a mandatory 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 child. taxpayer on that date (for example, due to parental separation or divorce).
The deduction for the birth or adoption of children is applicable for 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.
Minor in foster care: However, in the case of foster care, coexistence of at least the taxpayer will be required under the terms indicated in the Requirements and other conditions for the application of the deduction section.
-
400 euros for each child born, adopted or for each minor in simple, permanent or pre-adoptive, administrative or judicial foster care if the taxpayer resides in a municipality with depopulation problems.
For these purposes, consult article 8 of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia, by virtue of which municipalities with depopulation problems are considered those whose population is less than 3,000 inhabitants.
In relation to municipalities with depopulation problems for 2022, see https://juntadeandalucia.es/boja/2021/251/20 , the Resolution of December 23, 2021, of the General Directorate of Taxes, Financing, Financial Relations with Local Corporations and Gaming, which publishes the Andalusian municipalities with depopulation problems in 2022, for the purposes of applying the deduction for birth, adoption of children or foster care family of minors in the Personal Income Tax and the reduced rates to promote a social housing policy of the Tax on Property Transfers and Documented Legal Acts (BOJA 12-31-2021).
Note: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents (BOE of July 29) modified, with effect from August 18, 2015, the article 173 bis of the Civil Code that regulates the modalities of foster care and, in accordance with this modification, emergency and temporary foster care contemplate cases of previous simple foster care.
Likewise, the aforementioned law added a new article 176 bis regulating the delegation of guardianship for pre-adoptive coexistence.
On the other hand, the second Additional Provision of the aforementioned Law 26/2015 establishes that "all references that are made in the laws and other provisions to pre-adoptive foster care must be understood to be made to the delegation of guardianship for pre-adoptive coexistence provided for in article 176 bis of the Civil Code. Those that were made to simple foster care must be understood to be made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they were made to the collaborating entities of international adoption, they will be understood to be made to the accredited organizations for international adoption.
Therefore, the deduction will be applicable to the current emergency, temporary and permanent foster care and to the delegation of guardianship for pre-adoptive cohabitation.
-
Deduction increase: In the case of multiple births, adoptions or foster care, the corresponding amount of the deduction will increase by 200 euros for each child or, where appropriate, for each minor.
This increase of 200 euros for each child in the case of birth, adoption or multiple foster care will apply, even if one of them has died during the year.
Requirements and other conditions for the application of the deduction
-
That the sum of the general tax bases and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed the following amounts :
-
When there are two taxpayers who have the right to apply the deduction, its amount will be distributed equally .
However, if one of the parents or adopters cannot apply the deduction because it exceeds the tax bases established for this purpose, the other may apply the total amount of the deduction.
-
In the case of foster care, only the taxpayer who may apply the deduction who has not received aid from the Administration of the Autonomous Community of Andalusia linked to the placement.
Likewise, it will be necessary for the minor to live with the taxpayer for at least 90 days during the tax period in which the foster care occurs.
The case of pre-adoptive foster care will not give rise to this deduction when the adoption of the minor has occurred during the tax period, without prejudice to the application, where applicable, of the deduction for adoption.
Incompatibility
This deduction is incompatible, with respect to the same children, with the application of the regional deductions “For adoption of children internationally” and “For large families.”