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Practical Income Manual 2023.

Due to multiple births or adoptions

Regulations: Articles 4.4 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Deduction amounts

  • 50 per 100 of the amount corresponding to the application of the deduction for birth or adoption if the multiple birth or simultaneous adoption has been two children that generate the right to the application of the minimum by descendants .

  • The 100 per 100 of the amount corresponding to the application of the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been three or more children s, which generate the right to apply the minimum for descendants.

  • The same deduction will be made in the cases of independent births or adoptions occurring in a period of twelve months .

    In the case of the birth of two children within a period of twelve months, one in 2022 and the other in 2023, only the parents who live with the children in 2022 and 2023 may apply the deduction.

Additional deduction for multiple births or simultaneous adoptions produced in 2021 and/or 2022

901 euros during the two years following the last birth or adoption that is computed for the purposes of understanding multiple births or simultaneous adoption that gives the right to apply the deduction.

Requirements and other conditions for the application of the deduction

  • 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 in the date of accrual of the tax (normally, December 31), counting for these purposes both those that are by nature and by adoption.

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

    If only one of the spouses is entitled to the deduction, the deduction applicable to them will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in 2023.

    In the event that a multiple birth or simultaneous adoption had occurred during the 2022 period, and those born in said year were not part of a new multiple birth along with a child born in the 2023 period, the deduction amount must be recorded. additional 901 euros (prorated based on the number of taxpayers entitled to it) in the corresponding box.

  • The taxpayer will not have the right to apply this deduction when they have 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 the granting of the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

Balances pending application generated in the years 2020, 2021 and 2022

Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked a full regional quota sufficient to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three subsequent consecutive tax periods until the total amount of the deduction has been exhausted, if applicable.

Therefore, in the personal income tax return for fiscal year 2023, the possibility of applying the amount generated in fiscal year 2020 and not deducted ends, and may, where appropriate, as indicated in the following paragraph, request from the Junta de Castilla y León the payment of 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, of August 24 ( BOCyL of September 1), the payment of the remaining amount to apply.

Compatibility

This deduction is compatible with the deduction "for the birth or adoption of children" regulated in the previous article.