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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 smaller local entities of Castile and León excluded from the application of the present deduction assumption in the link Municipalities and smaller local entities with tax benefits, then selecting the option "Effective from 01/01/2025"and then the file in PDF format "List of municipalities or smaller local entities in Castile and León whose population is more than 5,000 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 it happens death If a child is born in the tax period prior to the accrual of the tax (normally, on December 31), the child would not be counted for the purpose of determining the order number of the children born or adopted in the year, but will entitle the taxpayer to apply the deduction of 1,010 euros, despite the fact that there is no cohabitation on the date of accrual of the tax.

  • 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.

    Half of the total amount of the deduction will correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in the tax 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 2024 who is recognized as disabled in 2025 This supplementary aid is not paid., will proceed to apply in 2025 the disability increase of the birth deduction provided for in point c. previous, regardless of whether or not the Birth Bonus was received in 2024. The fact that the taxpayer has opted for the Birth Bonus does not preclude the above. second son born in 2025, therefore not entitled to the application of the birth or adoption deduction for this last child.

Outstanding balances for application generated in the 2022 fiscal year

Taxpayers who in the aforementioned tax year would have been entitled to apply this deduction and did not have sufficient regional tax liability 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 is exhausted, if applicable.

Therefore, in the declaration of IRPFABBR The possibility of applying the amount generated in the 2022 fiscal year and not deducted ends in the 2025 fiscal year, and, where applicable, as indicated in the following paragraph, they may request payment from the Junta de Castilla y León for the remaining amount 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 results compatible with the application of the regional deductions "For multiple births or adoptions", "For adoption expenses" and "For childcare."