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Practical Income Manual 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 01-21-2022)

Deduction amount

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 of both parents.

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

In accordance with article 4 of Decree 151/2009, of September 29, of partial development of Law 18/2003, of July 4, on support for families (DOCG 01-10-2009), single-parent families are considered:

  • Single-parent families are those that are 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 economically 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 sons or daughters, lives at the same time with another person or persons and does not have a marriage relationship or stable union with any of them, in accordance with Catalan civil legislation.

    2. That constituted by a person who is widowed or in a similar situation, with sons or daughters who depend financially on her, without taking into account for this purpose the receipt of widow's or orphan's pensions).

    3. That in which the parent who has guardianship of the sons or daughters does not receive judicially established alimony for them or, even if he or she receives it, it is less than half the amount of the sufficiency income indicator of Catalonia ( IRSC) current monthly for each son or daughter.

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

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

    6. That in which one of the cohabiting parents has been in a situation of deprivation of liberty, hospitalization or other similar causes for a period equal to or greater than one year.

In accordance with article 4.5 of Decree 151/2009, a single-parent family loses this condition, at the moment in which the person who heads said family unit marries another person or constitutes a stable union in accordance with Catalan civil legislation, or when the family unit no longer meets any of the conditions established in the aforementioned Decree to have the status of a single-parent family.

Furthermore, keep in mind 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 that meet the established requirements is carried out by issuing the title that accredits it. .