By birth or adoption of children
Regulations: Art. 1 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
For each child born or adopted in the tax period, which generates the right to apply the minimum per descendant , the following amounts:
100 euros in the case of births or adoptions of a child .
500 euros in the case of births or adoptions of two children .
900 euros in the case of births or adoptions of three or more children .
What generates the right to each of these deductions is the number of children at each birth and not the number of births during the year, so, as an example, if more than one birth occurs in the year, a deduction of 100 euros for each one if it is a single child and if there is a single birth of two children, a deduction of 500 euros.
Requirements and other conditions of the deduction
That the sum of the general tax base and the savings, boxes  and  of the taxpayer does not exceed :
For the application of this deduction, the rules for the application of the minimum for descendants , contained in the Law of IRPF .
However, when two or more taxpayers are entitled to the application of this deduction with respect to the same descendants and one of them does not meet the previous requirement, the amount of the deduction for the other taxpayers It will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by descendants.