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Practical manual for Income Tax 2022.

For the birth or adoption of a child

Regulations: Art. 1.3 Law 21/2001, of December 28, on fiscal and administrative measures , of the Autonomous Community of Catalonia

(*) This article has been modified by article 39 of Law 2/2021, of December 29, on fiscal, financial, administrative and public sector measures ( DOGC 31-12-2021 - BOE 21-01-2022)

Amount of deduction

For the birth or adoption of a child during the tax period:

  • 150 euros in the individual declaration of each of the parents.

  • 300 euros in case of joint declaration by both parents.

  • 300 euros in the case of a declaration by the parent of a single-parent family.

According to article 4 of Decree 151/2009, of September 29, partially implementing Law 18/2003, of July 4, on support for families (DOCG 01-10-2009), the following are considered single-parent families:

  • Single-parent families are those made up of one or more sons or daughters who meet the requirements established in section 3 of article 4 and who live together and are financially dependent on a single person.

  • In any case, the following are considered single-parent families:

    1. That in which the father or mother, with dependent children, lives at the same time with another person or persons and does not have a marital relationship or stable partnership with any of them, in accordance with Catalan civil law.

    2. That which is made up of a widow or a person in a similar situation, with sons or daughters who depend on him or her economically, without taking into account the receipt of widow's or orphan's pensions for this purpose).

    3. That in which the parent who has guardianship of the sons or daughters does not receive a pension for their maintenance established by court order or, even if he or she receives it, it is less than half of the amount of the Catalan income sufficiency indicator (IRSC) in force monthly for each son or daughter.

    4. That in which the parent with dependent children has suffered violence in accordance with Law 5/2008, of April 24, on the right of women to eradicate gender-based violence, by the other parent or cohabitant.

    5. That in which the parent with dependent children has suffered abandonment of the family by the other parent or cohabitant.

    6. A situation in which one of the cohabiting parents has been deprived of liberty, hospitalized or otherwise subject to similar causes for a period of one year or more.

According to article 4.5 of Decree 151/2009, a single-parent family loses this status when the person who heads the family unit marries another person or forms a stable union as a couple in accordance with Catalan civil law, or when the family unit ceases to meet any of the conditions established in the aforementioned Decree to have the status of a single-parent family.

Furthermore, please note that, in accordance with article 6 of Decree 151/2009, the recognition of the status of single-parent family to those families residing in Catalonia who meet the established requirements is carried out by issuing the title that accredits it.