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Practical manual for Income Tax 2023.

By birth or adoption of children

Regulations: Articles 4.1 to 3 and 10 Text Consolidated legal provisions of the community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 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 subsequent child .

  2. Birth or adoption in a rural environment

    Taxpayers residing in municipalities with fewer 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 for descendants:

    • 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.

    List of municipalities excluded , whose population is 5,000 or more inhabitants

  3. Birth or adoption with a disability

    The amounts provided for in sections a and b above will be doubled if the newborn or adopted has been recognized as having a disability equal to or greater than 33% .

    Note: If the recognition of the disability is 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 look at the circumstances that occur in the year of birth and the regulations applicable in that year.

Requirements and other conditions for the application of deductions

  • 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 on the date of accrual of the tax (normally, December 31) will be taken into account, counting for these purposes both those who are natural children and those who are adopted.

    If a child dies during the year, this will not be counted for the purposes of determining the order number of children born or adopted during the year, but will give the right to apply the deduction of 1,010 euros, despite there being no cohabitation on the date the tax is due.

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

    If only one of the spouses is entitled to the deduction, the deduction applicable to that spouse will be half of the total amount. Half of the total amount of the deduction will also be eligible for the taxpayer whose spouse did not reside in the Community of Castilla y León in 2023.

  • The taxpayer will not be entitled to apply this deduction if he or she has chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature due to birth or adoption and they have been granted.

    Consequently, this deduction is incompatible with the receipt of the aid regulated in ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

Outstanding balances generated in fiscal years 2020, 2021 and 2022

Taxpayers who in the 3 years mentioned had the right to apply this deduction and had not had a sufficient autonomous integral quota to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the following three consecutive tax periods until exhausting, where applicable, the total amount of the deduction.

Therefore, in the declaration of IRPF for the year 2023, the possibility of applying the amount generated in the year 2020 and not deducted ends, and, where appropriate, as indicated in the following paragraph, they may request the Junta de Castilla y León to pay the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.