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Practical manual for Income Tax 2023.

Due to multiple births or adoptions

Regulations: Articles 4.4 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

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

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

  • The same deduction will be applied in the case of independent or adoptions occur in period of 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 parents who live with the children in 2022 and 2023 will be able to apply the deduction.

Additional deduction for multiple births or simultaneous adoptions that occurred 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 that the multiple birth or simultaneous adoption that gives the right to apply the deduction has occurred.

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

  • 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.

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

  • 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.

Compatibility

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