By birth or adoption of children
Regulations: Art. 10 Revised 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
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For each child born or adopted in the tax period, who lives with the taxpayer:
- 200 euros , when it concerns the first or second child .
- 400 euros , when it is the third .
- 600 euros , when it comes to the room .
- 700 euros , when it is the fifth or subsequent .
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In the event that the child born or adopted has a physical, mental, or sensory disability equal to or greater than 65% , provided that said child has lived with the taxpayer uninterruptedly from birth or adoption until the end of the tax period, in addition to the deduction corresponding to the birth or adoption referred to in the previous point, the amount from the following may be deducted:
- 400 euros , when it is the first or second child who suffers from said disability.
- 800 euros , when it concerns 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.
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That the sum of the general tax base and the savings tax base, boxes [ 0435 ] and [ 0460 ] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than: