10.8.13. By birth or adoption of children

Amount

1. Birth or adoption

   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.

2. Birth or adoption in a rural environment

   Taxpayers residing in municipalities or smaller local entities whose population does not exceed 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:

   • 1,420 euros if it is the first child.

   • 2,070 euros if it is the second child.

   • 3,300 euros if it is the third or subsequent child.

3. Birth or adoption with a disability

   The above amounts will be doubled if the newborn or adopted child has a recognized degree of disability equal to or greater than 33%. If the recognition of the disability is made after the tax period corresponding to the birth or adoption and before the minor turns five years old, the deduction will be made for the same amounts established in the previous sections in the tax period in which said recognition is made.

   When the recognition of the disability takes place in a year other than that 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 that year.

When both parents or adopters are entitled to apply the deduction, the amount will be prorated equally.

Taxpayers who had amounts generated in 2021 and 2022 pending application at the beginning of this fiscal year may apply them in 2024 until the full amount of the deduction is exhausted, if applicable.

If the entire 2021 deduction has not been used up in this fiscal year, the taxpayer may request payment from the Regional Government of Castile and León for the remaining amount.

Incompatibility

These deductions are incompatible with respect to the same child with the receipt of public aid and benefits granted by the Regional Government of Castilla y León of a similar nature, such as the Birth Bonus regulated in ORDER FAM/83/2024, of February 2, which modifies ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

Therefore, if you had chosen to apply for the aforementioned aid and benefits and they had been granted, you would not be entitled to apply this deduction.

The Birth Bonus includes the possibility of requesting additional assistance when the child born or adopted has a recognized disability level equal to or greater than 33%. In order to determine incompatibilities, the following must be taken into account:

• If in 2024 you received the Birth Bonus (with or without supplementary aid) for a child born or adopted in 2024 who is recognized as having a disability in that year, you will not be entitled to either the deductions for birth or adoption or the deduction for birth or adoption with a disability.

• If in 2023 you received the Birth Bonus for a child born or adopted in 2023 who is recognized as disabled in 2024, to determine the eligibility of the deduction for birth with a disability, it will be necessary, in any case, to determine whether the complementary aid of the Birth Bonus is received in 2024.

Completion

• The program will reflect in the data capture window the order number of the first child entitled 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 children of of either parent who live with the taxpayer on the date of accrual of tax must be counted, regardless of whether they entitle the taxpayer to the "minimum for descendants". Therefore, if any of the children have not been listed in the "Personal and family data" window because they do not entitle them to the minimum for descendants, you must modify the order number of the first child with the right to the deduction in the box provided for this purpose.

• You must select the municipality code from the drop-down menu where the taxpayer entitled to the deduction has their tax domicile.

• You must also indicate whether, in the 2024 tax year, you have been recognized as having a disability of 33% or greater for any of your children born or adopted in 2020, 2021, 2022, and 2023, and then indicate the amount of the deduction you applied in your tax return for those years.

• If you have applied for and received the Birth Bonus this year, YES will be reflected in the corresponding box.

  Otherwise, write NO in this box.