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Specific manual for people with disabilities

By birth or adoption of children

Regulations: Article 10 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and requirements for applying the deduction

  • For each child born or adopted in the tax period, who lives with the taxpayer:

    • 265 euros, when it comes to first or second child.

    • 530 euros, when it comes to third.

    • 796 euros, when it comes to room.

    • 928 euros, when it comes to fifth or subsequent.

  • In the event that the child born or adopted has a physical, mental, or sensory disability equal to or greater than 65 percentprovided that the child has lived with the taxpayer continuously from birth or adoption until the end of the tax period,In addition to the deduction for birth or adoption referred to in the previous point, the amount corresponding to the following may be deducted:

    • 600 euros, when it is the first or second child to suffer from said disability.

    • 1,100 euros, when it is the third or subsequent child who suffers from said disability, provided that the previous children with disabilities survive.

Conditions for applying the deduction

  • When both parents or adopters are entitled to the deduction and do not opt for joint taxation, its amount will be prorated between them in equal parts .

  • To determine the order number of child born or adopted, the children who live with the taxpayer on the date the tax is due (normally, December 31) will be taken into account, taking into account for these purposes both natural and adopted children.

  • The following will be considered to live with the taxpayer , among others, any children born or adopted who, depending on the taxpayer, are admitted to specialized centers.

  • That the sum of the general tax base and the savings taxable base,boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates,not be higher than:

    • 46,455 euros in individual taxation.

    • 61,770 euros in joint taxation.