By birth or adoption of children

Regulations: Articles 4.1 to 3, and 10 Text Recast of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Decree Legislative 1/2013, of September 12

Deduction amounts

1. Birth or adoption in general

   For each child born or adopted in the tax period, which generates the right to apply the minimum for descendants, the following amounts:

   • 1,010 euros if it is the first child .

   • 1,475 euros if it is the second child .

   • 2,351 euros if it is the third or successive child.

2. Birth or adoption in rural areas

   Taxpayers residing in municipalities with less than 5,000 inhabitants may deduct the following amounts for each child born or adopted during the tax period that generates the right to apply the minimum per descendant:

   • 1,420 euros if it is the first child.

   • 2,070 euros if it is the second child.

   • 3,300 euros if it is the third or subsequent child.

   Note: Please note that the amounts that taxpayers residing in municipalities with less than 5,000 inhabitants can deduct for each child born or adopted during the tax period are added, with effect from January 1, 2022, by article 1.2 of Law 2 /2022, of December 1, of tax reductions in the Community of Castilla y León ( BOCyL 12-12-2022).

3. Birth or adoption with a disability

   The amounts provided for in sections a and b above will be doubled in the event that the born or adopted has recognized with an equal degree of disability or greater than 33 percent .

   Note: If the recognition of the disability was made after the tax period corresponding to the birth or adoption and before the minor turns five years old, the deduction will be made in the tax period in which said recognition is made. To determine the right to apply the deduction in that year and its amount, it will be necessary to consider the circumstances that occur in the year of birth and the regulations applicable to that year.

Requirements and other conditions for the application of deductions

• In order to apply this deduction the total tax base (boxes [0435] and [ 0460 ] of the declaration) minus the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:

  • - 18,900 euros in individual taxation.

  • - 31,500 euros in joint taxation.

• For the purposes of determining the order number of the born or adopted child, the born child and the remaining children, of either of the two parents, who live with the taxpayer in the date of accrual of the tax (normally, December 31), counting for these purposes both those that are by nature and by adoption.

  If the death of a child occurs during the year, it would not be counted for the purposes of determining the order number of children born or adopted in the year, but it will give the right to apply the deduction of 1,010 euros, despite not there is cohabitation on the date of tax accrual.

• When both parents or adopters are entitled to the application of the deduction, its amount, in the case of individual declaration, will be prorated in equal parts in the declaration of each of them.

  If only one of the spouses has the right to the deduction, because the other exceeds the tax base limits less the required personal and family minimum, the deduction applicable to them will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in 2022.

• In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three tax periods following until the total amount of the deduction is exhausted, if applicable.

Balances pending application

Taxpayers who have not exhausted the entire deduction both in the tax period in which the right to it is generated and in the three following periods, may request payment of the remaining amount to be applied.