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Practical manual for Income Tax 2022.

Due to birth, adoption of children or foster care of minors.

Regulations: Art. 11 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Deduction amounts

  • 200 euros, as a general rule, for each child born or adopted, or for each minor in a simple, permanent or pre-adoptive, administrative or judicial family foster care regime , in the tax period in which the birth, adoption or foster care occurs.

    Child born or adopted: 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 this 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.

    Minor in foster care: However, in the case of foster care, cohabitation with at least one person will be required, in accordance with the terms indicated in the section Requirements and other conditions for the application of the deduction.

  • 400 euros for each child born, adopted or for each minor in a simple, permanent or pre-adoptive family care regime, administrative or judicial if the taxpayer resides in a municipality with depopulation problems.

    For these purposes, please refer to article 8 of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia, under which municipalities with a population of less than 3,000 inhabitants are considered to have depopulation problems.

    Regarding the municipalities with depopulation problems for 2022, see in 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 Gambling, by which the Andalusian municipalities with depopulation problems in the year 2022 are published, for the purposes of applying the deduction for birth, adoption of children or foster care of minors in the Personal Income Tax and the reduced rates to promote a social housing policy for 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, 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 the cases of the previous simple foster care.

    The aforementioned law also added a new article 176 bis regulating the delegation of guardianship for pre-adoption cohabitation.

    Furthermore, the Second Additional Provision of the aforementioned Law 26/2015 establishes that "all references made in laws and other provisions to pre-adoptive foster care must be understood as being made to the delegation of custody for pre-adoptive cohabitation provided for in article 176 bis of the Civil Code. Those made to simple foster care should be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they will be understood to be made to the organizations accredited for international adoption."

    Therefore, the deduction will be applicable to the current emergency, temporary and permanent foster care and to the delegation of custody for pre-adoption cohabitation.

  • Increase in deduction: In the case of multiple births, adoptions or foster care, the corresponding amount of the deduction will be increased by 200 euros for each child or, where applicable, 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 had died during the year.

Requirements and other conditions for the application of the deduction

  • 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 :

    • - 25,000 euros in individual taxation.

    • - 30,000 euros in joint taxation.

  • 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.

  • In the case of foster care, only the taxpayer who has not received aid from the Administration of the Autonomous Community of Andalusia linked to the foster care may apply the deduction.

    Likewise, it will be necessary that the minor lives with the taxpayer for at least 90 days during the tax period in which the foster care takes place.

    This deduction will not be granted in the case of pre-adoption foster care when the adoption of the minor has taken place during the tax period, without prejudice to the application, where appropriate, 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 in the international sphere” and “For large families”.