10.8.13. By birth or adoption of children
For the birth or adoption during the tax period of children who generate the right to apply the "minimum for descendants", the following amounts may be deducted:
1,010 euros if it is the first child.
1,475 euros if it is the second child.
2,351 euros if it is the third or subsequent child.
Increase for children with disabilities.
The amounts provided for in sections a) and b) above will be doubled if the person born or adopted has a recognized degree of disability equal to or greater than 33%.
When the recognition of the disability takes place in a year other than the year of birth or adoption, in order to determine the right to apply the increase in the deduction in that year and its amount, it will be necessary to take into account the circumstances that occur in the year of birth. and the regulations applicable in said year.
Taxpayers residing in municipalities with less than 5,000 inhabitants.
The amounts referred to birth, adoption and disability will increase by 35% for taxpayers residing in municipalities with less than 5,000 inhabitants.
Municipalities of more than 5,000.
Province INE Code Municipality
05014 ARENAS DE SAN PEDRO
05168 NAVAS DEL MARQUÉS (LAS)
09018 DUERO BLUEBERRY
09209 MEDINA DEL POMAR
09219 MIRANDA DE EBRO
24010 BAÑEZA (LA)
24142 SAN ANDRES DEL RABANEDO
24188 VALENCIA DE DON JUAN
24189 VALVERDE DE LA VIRGIN
34004 AGUILAR DE CAMPOO
34023 SALE OF BATHROOMS
34225 VILLAMURIEL DE CERRATO
37008 ALBA DE TORMES
37085 CARBAJOSA DE LA SAGRADA
37107 CIUDAD RODRIGO
37246 PEÑARANDA DE BRACAMONTE
37294 SANTA MARTA DE TORMES
37362 VILLARES DE LA REINA
40076 SPINE (EL)
40155 PALAZUELOS DE ERESMA
40181 REAL SITE OF SAN ILDEFONSO
47007 ALDAMAYOR DE SAN MARTÍN
47010 ENCOMIENDA ARROYO
47076 DUERO LAGOON
47085 MEDINA DEL CAMPO
47175 TUDELA DE DUERO
When both parents or adopters have the right to apply the deduction, the amount will be prorated equally.
That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.
Balances pending application :
In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until exhausted, in If applicable, the total amount of the deduction.
When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.
The program will reflect in the data capture window the order number of the first child with the right to deduction based on the data reflected in the descendants window of "Personal and family data". However, this information may be modified since for the purposes of the order number all the taxpayer's children must be counted, regardless of whether they give the right to the "minimum for descendants." Therefore, if any of the taxpayer's children have not been listed in the "Personal and family data" window because they do not give the right to the minimum for descendants , you must modify the order number of the taxpayer. first child with the right to deduction in the box established for this purpose.
You must also indicate the code of the municipality in which the taxpayer with the right to the deduction has his tax domicile: Code 1 if you reside in a municipality that exceeds 5,000 inhabitants. In cases where the tax domicile is located in a municipality with less than 5,000 inhabitants, code 2 will be indicated.
Likewise, you must indicate, if in the 2017 financial year you have obtained recognition of disability with a degree equal to or greater than 33 percent, of any of the children born or adopted in 2013, 2014, 2015 and 2016, you must indicate below the amount of deduction that applied in the declaration of those years.
If the parents reside in different Autonomous Communities, they must indicate whether the children are common or exclusively of the holder of the deduction. However, if in the personal data window you have indicated the Autonomous Community of residence of both parents, the box corresponding to common children will not be enabled.
IMPORTANT: To determine the order number of the born or adopted child, the born or adopted child and the remaining children, of any of the parents, who live with the taxpayer on the date of accrual of the tax, will be taken into account, computing for these purposes both the that they are by nature as well as by adoption.