By birth or adoption of children
Regulations: Articles 1 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
Amount of deduction
For each child born or adopted in the tax period, which generates the right to apply the minimum for descendants , 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 .
The right to each of these deductions is generated by the number of children in 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 will apply for each one if it is a single child and if there is a single birth of two children, a deduction of 500 euros will apply.
Requirements and other conditions of the deduction
-
That the sum of the general tax base and the savings base, boxes [0435] and [0460] of the taxpayer, does not exceed :
-
For the application of this deduction, the rules for the application of the minimum for descendants will be taken into account, contained in the Income Tax Law .
However, when two or more taxpayers have the right to apply 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 will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by descendants .