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

Due to multiple births or adoptions

Regulations: Articles 4.4 and 10 Text Consolidated legal provisions of the Community of Castile and León on its own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 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 twelve-month period, one in 2024 and the other in 2025, only the parents who live with the children in 2024 and 2025 will be able to apply the deduction.

Additional deduction for multiple births or simultaneous adoptions occurring in 2023 and/or 2024

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.

    Clarifications :

    -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.

    -If during the 2024 tax year there was a multiple birth or simultaneous adoption and the children born in that year were not part of a new multiple birth together with any child born in the 2025 tax year, the additional deduction amount of 901 euros (prorated according to the number of taxpayers entitled to it) must be entered in the corresponding box.

  • Taxpayer will not be entitled to the application of this deduction when he/she has chosen to apply for public aid and benefits granted by the Regional Government of Castile and León of 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.

    Based on the above, if the multiple birth occurs in 2025, due to the simultaneous birth of two childrenIf the Birth Bonus is received in 2025, for one or both children, there will be no right to apply the deductions for multiple births or for birth.

    In the case of successive births within a twelve-month periodFor the birth of two children, both in 2025 or the first in 2024 and the second in 2025, the receipt of the Birth Bonus for the first born due to any event that would qualify for its receipt, is independent of the right to apply the deduction for multiple births and deliveries for the second born, provided that the Birth Bonus is not received for this second born either.

    The perception of Birth Bonus in the year 2024 for any event that would enable its perception is independent of the right to the deduction for birth or multiple births that arises in 2025.

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 the birth or adoption of children", "For adoption expenses" and "For the care of minor children".