Order of application of deductions on the full regional quota

On the full regional tax for the year 2024 the regional deductions will be applied in the following order

1. The amount of the deductions for the year 2024.

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 from previous years (2021 and 2022) .

   Important : the amounts of these deductions generated in 2021 and 2022 pending application will be recorded, respectively, in boxes [0982] and [0983] and the one applied in the year 2024 in box [0984] (the deduction generated in 2021 will be applied first, box [0982] and then the deduction generated in 2022, box [0983] . The difference, if any, between the pending deduction for the 2022 financial year and the amount applied will be transferred to box [0999]) .

   Refunds for deductions generated in 2021 and not applied in 2024 may be requested from the Regional Government of Castile and León in accordance with the established procedure.