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Practical Income Manual 2023.

Order of application of deductions on the full regional quota

Regarding the full regional quota for the 2023 financial year, the regional deductions will be applied in the following order :

  1. The amount of the deductions for fiscal 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 domestic employees" pending application of previous years (2020, 2021 and 2022) and the amount of the paternity deduction pending application for the 2020 financial year.

    Important : The amounts of these deductions generated in 2020, 2021 and 2022 pending application will be entered, 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 pending deduction for the years 2021 and 2022 and the amount applied, will be transferred, respectively, to boxes [0998] and [0999 ]) .

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