By adoption

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

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

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

Amount of deduction

• 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 subsequent .

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 for descendants can be applied 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 the application of the minimum for descendants .

• That the sum of the general tax base and the savings base, 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 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 those determined by Law 40/2003, of November 18, on the Protection of Large Families, as well as single-parent families with a child with a recognized disability of 33% or more.

  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 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 financially dependent on a single parent, guardian, foster parent or adoptive parent, with whom they live.

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

    • a) The family in which the parent with dependent children lives at the same time with another person or persons with whom he or she has no marital relationship or stable partnership, in accordance with civil law.

    • b) The family in which the parent who has custody of the children does not receive any pension for the maintenance of these children established by court order and has filed the corresponding civil or criminal complaint or claim.

    • c) The family in which the parent with dependent children has suffered abandonment of the family by the other parent.

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

• In the event that the number of children of each taxpayer gives rise to the application of a different amount, both will apply the deduction corresponding to the pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum of what 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 apply in the tax period in which the adoption was registered in the Civil Registry.

Order of application and pending application balance

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

• If there is an insufficient total regional quota , such that this deduction cannot be applied in the total amount, the taxpayer may request from the competent department in matters of finance the payment of the difference between the deduction applied to the declaration and the amount of the deduction that corresponds to him, in the terms that are established by an order of the person in charge of the aforementioned department.

• The income attributable to the taxpayer that may arise will be considered a public benefit for adoption for the purposes of article 7.h) of the Tax Law.

Incompatibility

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