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Form 100. Personal Income Tax Return 2022

10.1.1. By birth, adoption of children or foster care of minors

Amount

  • 200 euros for each child born, adopted or for each minor in a simple, permanent or pre-adoptive family foster care regime, administrative or judicial (understood to be applicable to the current types of foster care: emergency, temporary and permanent foster care), in the tax period in which the birth, adoption or foster care occurs.

    The deduction can be applied even if the child born, adopted or fostered does not live with the taxpayer on the date the tax is due (for example in the case of separation or divorce of the parents).

    The deduction is applied for the simple and mere fact of the birth, adoption or fostering of children in the year, so the subsequent death of the child in the tax period does not prevent the application of the deduction.

  • 400 euros if the taxpayer has his tax residence in a municipality with depopulation problems.

    For the purposes of this Law, municipalities with a population of less than 3,000 inhabitants will be considered to have depopulation problems. The concept of population figure is that established in article 10.4 b) of Law 6/2010, of June 11, regulating the participation of local entities in the taxes of the Autonomous Community of Andalusia, or the law that replaces it.

    For the purposes of this deduction the municipalities with depopulation problems for 2022 are included in the Resolution of December 23, 2021, of the General Directorate of Taxes, Financing, Financial Relations with Local Corporations and Gambling.

    BOJA Resolution

  • In the case of multiple births, adoptions or foster care, the corresponding amount of the deduction will be increased by 200 euros for each child or, where applicable, for each minor.

    This increase applies even if one of the children has died during the year.

Requirements and conditions

  • The sum of the general and savings tax bases cannot exceed 25,000 euros in individual taxation or 30,000 euros in joint taxation.

  • When two taxpayers are entitled to apply the deduction, the amount will be distributed equally. However, if one of the parents, adopters or foster parents cannot apply the deduction because they exceed the taxable bases established for this purpose, the other may apply the total amount of the deduction.

  • In the case of foster care, only the taxpayer who has not received aid from the Administration of the Autonomous Community of Andalusia related to the foster care may apply the deduction. In addition, the minor must live with the taxpayer for at least 90 days during the tax period in which the foster care takes place.

    This deduction will not be given for pre-adoption foster care when the adoption of the minor has taken place during the tax period, without prejudice to the application, where appropriate, of the deduction for adoption.

Incompatibility

This deduction is incompatible with respect to the same children with the application of the regional deduction "For adoption of children in the international sphere" and with the application of the deduction "For large families".

Therefore, in the same tax period, the same child may not entitle his or her parents to more than one deduction (birth, international adoption and/or large family), regardless of the tax option chosen by them.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of children or the number of minors in foster care, taking into account that the same child or minor in foster care can only be entered in one of the two boxes.

 The "Common" box must be completed in the case of marriage when the children are common to both spouses or the minors are taken in by both spouses and both have the right to apply the deduction.

Otherwise, or when in the case of marriage the option has been chosen for individual data capture, the number of children or fostered minors will be reflected in the "Of the holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction with respect to those children or foster children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two people entitled to it.

Additionally, you must indicate, if applicable, the number of children who were born, adopted or fostered during the year and who are the result of multiple births, adoptions or foster care.

If the taxpayer resides in a municipality with depopulation problems, he/she will check the box provided for that purpose.