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Practical Income Manual 2022.

For working women

Regulations: Art. 1. Fourteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Deduction amount

  • 300 euros in the case of the first child.

  • 350 euros in the case of the second child .

  • 400 euros in the case of the third or successive child.

  • 400 euros per dependent person in your care.

Accuracy : The order number of the children and/or descendants will be determined by their date of birth, all of them being counted regardless of whether they generate the right to the deduction or not.

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to women and the requirements for its application will be:

  • That the woman beneficiary of the deduction carries out an activity as a self-employed person or as an employee, for which she is registered in the corresponding Social Security or mutual insurance regime.

  • They may generate the right to deduction:

    • - The children under 18 years of age .

    • - The dependent persons in charge.

      is considered a dependent person , for the purposes of this deduction, the ascendant over 75 years of age and the ascendant or descendant with a degree of disability equal to or greater than 65 percent, regardless of their age. . For the application of the deduction, it will be a requirement that said person live with the taxpayer for more than one hundred and eighty-three days a year .

    Important : the same child or the same dependent dependent person may not give the right for this deduction to the application of more than one amount of those indicated in the section “Amount of the deduction”, as a child and as a person dependent in charge.

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, is not greater than:

    • - 20,000 euros in individual taxation.

    • - 40,000 euros in joint taxation.

  • The amount of the deduction for each child under 18 years of age or dependent person will be calculated proportionally to the number of days worked during the tax period .