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Practical manual for Income Tax 2023.

Order of application of deductions on the full regional quota

On the autonomous full quota for the year 2023 the autonomous deductions will be applied in the order:

  1. The amount of the deductions for the year 2023.

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children" and "For Social Security contributions for household employees" pending application from previous years (2020, 2021 and 2022) and the amount of the paternity deduction pending application for the year 2020.

    Important : the amounts of these deductions generated in 2020, 2021 and 2022 pending application will be recorded, respectively, in boxes [0981] , [0982] and [0983] and the one applied in fiscal year 2023 in box [0984] (the deduction generated in 2020 will be applied first, box [0981] , then the deduction generated in 2021, box [0982] , and finally the deduction generated in 2022, box [0983] ). The difference, if any, between the deduction pending for the years 2021 and 2022 and the amount applied will be transferred, respectively, to boxes [0998] and [0999]) .

    The refund of deductions generated in 2020 and not applied in the 2023 fiscal year may be requested from the Junta de Castilla y León in accordance with the established procedure.