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Practical manual for Income Tax 2023.

For working women

Regulations: Art. 1.14 Revised Text of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

  • 300 euros when it is the first child.

  • 350 euros when it concerns the second child .

  • 400 euros when it concerns the third or subsequent children .

  • 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 who is the beneficiary of the deduction carries out an activity on her own or as an employee, for which she is registered in the corresponding Social Security or mutual fund regime.

  • The following may be entitled to a deduction:

    • - The children under 18 years of age .

    • - The dependent persons in your care.

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

    Important : the same child or dependent person in charge may not entitle the child or dependent person to the application of more than one amount of those indicated in the section “Amount of the deduction”, as a child and as a dependent person 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 in his/her care will be calculated proportionally to the number of days worked during the tax period .