By adoption

New 2023 : After the establishment of the deduction for adoption with effect from November 26, 2023, taxpayers are warned that in the event of insufficiency of their full autonomous quota they may request payment of the difference between the deduction applied to the declaration and the amount of the deduction that corresponds to it.

Regulations: Art. 6 quater Consolidated text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes transferred by the State, approved by Legislative Decree 1/2014, of June 6

Attention : this deduction is not It is applicable to taxpayers who died before November 26, 2023.

Deduction amount

• 800 euros for the first son or daughter.

• 1,000 euros for the second son or daughter.

• 1,200 euros for the third son or daughter.

• 1,400 euros for the fourth son or daughter and following .

For the purposes of determining the right to this deduction and the order number of the adopted child, the children who live with the taxpayer and for whom the minimum can be applied for descendants on the date of accrual of the tax will be taken into account, and Both natural and adopted children will be counted.

Requirements and other conditions for the application of the deduction

• That the son or daughter adopted in the tax period generates the right to apply the minimum for descendants .

• That the sum of the general tax base and the savings, boxes [0435] and [0460] of the taxpayer, does not exceed the following amounts:

  1. In general:

     • - 33,000 euros in individual taxation.

     • - 52,800 euros in joint taxation .

  2. In the case of large families or single-parent families with two or more sons or daughters provided for in the article 7.7 of Law 8/2018, of July 31, on support for families:

     • - 39,600 euros in individual taxation.

     • - 63,360 euros in joint taxation .

  For these purposes, large families are both those determined by Law 40/2003, of November 18, on the Protection of Large Families, and single-parent families with a child with a recognized disability of 33% or higher.

  Additionally, in accordance with sections 1 and 2 of article 7 of Law 8/2018, of July 31, on support for families:

  • - 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 the aforementioned article 7 of Law 8/2018 and who are economically dependent on a single parent, guardian, foster or adopter. , with whom they live.

  • - In addition, the following are also considered single-parent families:

    • a) The family in which the parent with dependent sons or daughters lives at the same time with another person or persons with whom he or she does not have any marital relationship or stable union, in accordance with civil legislation.

    • b) The family in which the parent who has custody of the sons or daughters does not receive any judicially established alimony for the maintenance of these sons or daughters and has filed the corresponding civil or criminal complaint or claim.

    • c) The family in which the parent with dependent sons or daughters has suffered family abandonment by the other parent.

• When two taxpayers with the right to the deduction participate and do not opt for joint taxation, the amount will be prorated between them in equal shares.

• In the event that the number of children of each taxpayer gives rise to the application of a different amount, both will apply the corresponding deduction based on the pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum that would correspond to each one if the declaration were individual.

• This deduction will not be applicable in the case of adoption of the biological child of the spouse.

Temporal scope of application of the deduction

The deduction will only be applied in the tax period in which the adoption was registered in the Civil Registry.

Order of application and balance pending application

• In the event that this deduction coincides with other regional deductions, this will be applied first .

• If there is insufficient full regional quota , so that this deduction cannot be applied to the total amount, the taxpayer may request from the competent department in tax matters the payment of the difference between the deduction applied to the declaration and the amount of the deduction that corresponds to it, in the terms established by an order of the person holding the tax the aforementioned counseling.

• The income attributable to the taxpayer that, if applicable, results will be considered a public benefit due to adoption for the purposes of article 7.h) of the Personal Income Tax Law .

Incompatibility

This deduction will be incompatible with the receipt of public aid and benefits granted or granted by the autonomous community of the Balearic Islands due to adoption.