By birth or adoption of children
Regulations: Articles 4.1 to 3 and 10 Text Recast of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, September 12
Deduction amounts
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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:
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1,010 euros if it is the first child .
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1,475 euros if it is the second child .
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2,351 euros if it is the third or successive child.
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Birth or adoption in rural areas
Taxpayers residing in municipalities with less than 5,000 inhabitants may deduct the following amounts for each child born or adopted during the tax period that generates the right to apply the minimum per descendant:
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1,420 euros if it is the first child.
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2,070 euros if it is the second child.
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3,300 euros if it is the third or subsequent child.
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Birth or adoption with a disability
The amounts provided for in sections a and b above will be doubled in the event that the born or adopted has recognized with an equal degree of disability or greater than 33% .
If the recognition of the disability was 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 consider the circumstances that occur in the year of birth and the regulations applicable to that year.
Requirements and other conditions for the application of deductions
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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 in the date of accrual of the tax (normally, December 31), counting for these purposes both those that are by nature and by adoption.
If the death of a child occurs during the year, it would not be counted for the purposes of determining the order number of children born or adopted in the year, but it will give the right to apply the deduction of 1,010 euros, despite not there is cohabitation on the date of tax accrual.
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When both parents or adopters are entitled to the application of the deduction, its amount, in the case of individual declaration, will be prorated in equal parts in the declaration of each of them.
If only one of the spouses has the right to the deduction, because the other exceeds the tax base limits less the required personal and family minimum, the deduction applicable to them will be half of the total amount. Half of the total amount of the deduction will also correspond to the taxpayer whose spouse has not resided in the Community of Castilla y León in 2023.
- The taxpayer will not have the right to apply this deduction when they have chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature due to birth or adoption and they have been granted.
Balances pending application
Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked sufficient full autonomous tax to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three following consecutive tax periods until the total amount of the deduction is exhausted, if applicable.
Therefore, in the declaration of Personal Income Tax for fiscal year 2023, the possibility of applying the amount generated in the fiscal year 2020 and not deducted, being able, where appropriate, as indicated in the following paragraph, to request the Junta de Castilla y León to pay 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, of August 24 ( BOCyL of September 1), the payment of the remaining amount to apply.