By birth or adoption of children

Regulations: Art. 2.10 Text Revised Law on Fiscal Measures in the area of taxes assigned by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount and scope of application of the deduction

1,400 euros for birth or adoption of children, applicable in the year in which they occurred and in the two following years .

Requirements and other conditions for the application of the deduction

• That births and adoptions have occurred on or after January 1, 2024.

• In the case of individual declaration the deduction will be prorated in half to each parent or adoptive parent .

  When one of the parents is not entitled to apply the deduction (for example, because they have resided in another Autonomous Community), the apportionment will proceed in half to the parent with the right to apply it .

Compatibility

• The deduction is compatible with the application of the maternity deduction provided for in article 81 and in the thirty-seventh transitional provision of the Personal Income Tax Law .

• The deduction is also compatible with the application of the regional deduction "For care of relatives" when both refer to children under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65%, resulting incompatible in the rest of the cases.

  The incompatibility between the 2 deductions, which occurs when both refer to the same children , with the only exception cited, will operate in the year of birth or adoption and in the two subsequent years.