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

By birth

Regulations: Art. 6 ter Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount of deduction

  • 800 euros for the first son or daughter.

  • 1,000 euros for the second son or daughter.

  • 1,200 euros for the third son or daughter.

  • 1,400 euros for the fourth son or daughter and subsequent .

For the purposes of determining the right to this deduction and the order number of the child born, the children who live with the taxpayer and for whom the minimum for descendants can be applied on the date of accrual of the tax will be taken into account, and both natural and adopted children will be counted.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has been tax resident in the Balearic Islands in the year prior to birth.

  • That the son or daughter born in the tax period generates the right to apply the minimum for descendants .

  • That the sum of the general tax base and the savings base, boxes [0435] and [0460] of the taxpayer, does not exceed the following amounts:

    1. In general:

      • - 52,800 euros in individual taxation.

      • - 84,480 euros in joint taxation .

    2. In the case of large families or single-parent families with two or more sons or daughters provided for in article 7.7 of Law 8/2018, of July 31, on support for families:

      • - 63,360 euros in individual taxation.

      • - 101,376 euros in joint taxation .

    Important : taxpayers who overcome The above income limits will be eligible to apply the 50% of the corresponding deduction.

  • When two parents with rights are present, both or only one of them, to the deduction and do not opt ​​for joint taxation between them, the amount of the deduction which will correspond to each of those who have the right to the same will be 50 percent of this amount.

    The proration of the deduction amount is linked to the fact of having opted for individual taxation; But it must also be prorated when it comes to de facto unions, separated/divorced taxpayers or if one of the spouses dies, cases in which it may be the case that one of the people entitled to the deduction pays taxes jointly with the minor children and the other individually.

  • If the number of children of each parent results in a different amount being applied, each parent will apply half of the deduction that corresponds to them based on the number of pre-existing children. If this circumstance is verified and the declaration is joint, the deduction will be the sum of what would correspond to each parent if the declaration were individual.

Advance payment

Taxpayers entitled to apply this deduction may request from the competent treasury department, under the terms established by an Order of the head of said department, the advance payment of this deduction, which will be, where appropriate, subject to adjustment at the time of filing the tax return.

In furtherance of this legal provision, the following has been issued: Order 37/2024, of October 21, from the Minister of Economy, Finance and Innovation, approving the declaration forms and regulating the procedures related to the application of the birth deduction in the regional tax liability. IRPFABBR.

Any excess of the advance payment amount over the deduction amount is considered a public benefit for birth, exempt from tax in application of article 7.h) of the Law of PIT.

Order of application and pending application balance

  • In the event that this deduction occurs with other regional deductions, this will be applied first .

  • The application of this deduction cannot result in a negative net amount.

  • If there is an insufficient amount of the autonomous community's full quota , such that this deduction cannot be applied to the total amount, the taxpayer may request from the department responsible for tax matters, under the terms established by an order from the head of the aforementioned department, payment of the amount that could not be deducted .

  • The income attributable to the taxpayer that may result is considered a public benefit for birth, exempt from taxation in application of article 7.h) of the Law of PIT.

Incompatibility

This deduction is incompatible with the receipt of public aid and benefits granted or awarded by the autonomous community of the Balearic Islands due to birth.

Note:Once the information necessary for the calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deductions of the Balearic Islands for birth and adoption" of Annex B.13 of the declaration.