By birth or adoption of children

(Art. 5. Two Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28)

Amounts and requirements for applying the deduction

For each child born or adopted in the tax period who lives with the taxpayer on the date of tax accrual (normally, December 31), the taxpayer may deduct from the full autonomous community fee the following amount, based on the total tax base less the taxpayer's personal and family minimum:

(General tax base + Savings tax base) - (Personal and family minimum)	Deduction amount
Less than or equal to 22,000 euros	360 euros on the 1st^er son
	1,200 euros on the 2nd^do son
	2,400 euros on the 3rd^er son and ss.
Greater than or equal to 22,000.01 euros	300 euros per child
Greater than or equal to 22,000.01 euros	360 euros per child in case of multiple births

The total tax base less the personal and family minimum is determined by adding the amounts of the general tax base , box [0435] of the declaration, and of the tax base of savings , box [0460] of the declaration, and reducing said result by the amount of the personal and family minimum , box [0520] of the declaration.

Increase in deduction : The above amounts will be increased by 20% for taxpayers residing in municipalities with less than 5,000 inhabitants and in those resulting from merger or incorporation procedures .

Application of the deduction in the two tax periods following the birth or adoption .

The deduction will be extended to the two tax periods following the birth or adoption period, provided that the born or adopted child lives with the taxpayer on the tax accrual date that corresponds to each of them, in accordance with the following income amounts and limits :

(General tax base + Savings tax base) − (Personal and family minimum)	Deduction amount
Equal or less than 22,000 euros	360 euros on the 1st^er son
	1,200 euros on the 2nd^do son
	2,400 euros on the 3rd^er son and ss.
Between 22,000.01 and 31,000 euros	300 euros per child
More than 31,000 euros	0 euros

The amounts established for this deduction in the previous points will be doubled in the event that the born or adopted person has a recognized degree of disability equal to or greater than 33% .
When, in the tax period of birth or adoption or in the following two, the children born or adopted live with both parents , the corresponding deduction will be made in half in the declaration of each of them.
To determine the order number of the children , both in joint and individual declarations, the same criteria will be taken into account as for the application of the minimum for descendants.

Application in 2022 of the deduction for children born in 2020 or 2021

Taxpayers who were entitled to the deduction for the birth or adoption of children in the years 2020 or 2021 can make this deduction in the year 2022, provided that the child or children who gave rise to the right to the deduction in those years live with the taxpayer. the date of tax accrual (normally December 31).

The amount, requirements and income limits for applying the deduction for children born or adopted in the years 2020 or 2021 are as previously mentioned.