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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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By birth or adoption of children

Regulations: Articles 4.1 to 3 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

Amount of deduction

A. Birth or adoption in general

For each child born or adopted in the tax period, which generates the right to apply the minimum for descendants, the following amounts:

  • 1,010 euros if it is the first child .

  • 1,475 euros if it is the second child .

  • 2,351 euros if it is the third or subsequent child .

B. Birth or adoption in a rural environment

For taxpayers residing in municipalities or smaller local entities with a population not exceeding 5,000, the deductible amounts will be as follows:

  • 1,420 euros if it is the first child.

  • 2,070 euros if it is the second child.

  • 3,300 euros if it is the third or subsequent child.

You can consult the list of municipalities or minor local entities of Castilla y León excluded from the application of this deduction assumption in the link Municipalities and minor local entities with tax benefits , selecting the option "Effective from 01/01/2024" below and then the file in PDF format "List of municipalities or minor local entities of Castilla y León with a population of 5,000 or more inhabitants" .

C. Birth or adoption with a disability

The amounts provided for in sections A. and B. above shall be doubled if the born or adopted has recognized a degree of disability equal to or greater than 33% .

Note: If the recognition of the disability is made after the tax period corresponding to the birth or adoption and before the minor turns five years old, the deduction will be made in the tax period in which said recognition is made. To determine the right to apply the deduction in that year and its amount, it will be necessary to look at the circumstances that occur in the year of birth and the regulations applicable in that year.

Requirements and other conditions for the application of deductions

  • 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 of accrual of the tax (normally, December 31) will be taken into account, counting for these purposes both those who are natural children and those who are adopted.

    If a child dies during the year, this will not be counted for the purposes of determining the order number of children born or adopted during the year, but will give the right to apply the deduction of 1,010 euros, despite there being no cohabitation on the date the tax is due.

  • 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 deduction will also apply to taxpayers whose spouse did not reside in the Community of Castile and León during the fiscal year.

  • Taxpayer will not be entitled to the application of this deduction when he or she has chosen to apply for public aid and benefits granted by the Regional Government of Castile and 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/83/2024, of February 2, which modifies 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. The determination of the incompatibility between the deduction for birth or adoption and the Birth Bonus must be made for each child for whom it is received.

    The regulations governing the Birth Bonus provide for the granting of a supplementary disability , which may be requested at the same time as the birth or adoption subsidy, later and before the child turns 5, under subsequent calls. If for a first child born in 2023 who is recognized as disabled in 2024 the supplementary aid is not paid, the increase for disability of the birth deduction provided for in point c will be applied in 2024. previous, regardless of whether or not the Birth Bonus was received in 2023. The above does not prevent the taxpayer from having opted for the Birth Bonus for a child in 2024, and therefore the latter child is not entitled to the application of the deduction for birth or adoption.

Outstanding balances generated in fiscal years 2021 and 2022

Taxpayers who in the two years mentioned had the right to apply this deduction and did not have sufficient autonomous tax base to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the consecutive tax periods until, where applicable, the total amount of the deduction is exhausted.

Therefore, in the Personal Income Tax return for the year 2024, the possibility of applying the amount generated in the year 2021 and not deducted ends, and you may, where appropriate, as indicated in the following paragraph, request the Regional Government of Castile and 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 application of the regional deductions "For multiple births or adoptions" and "For adoption expenses".