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Practical manual for Income Tax 2020.

By birth or adoption of children

Regulations: Art. 4.1 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Deduction amounts

For each child born or adopted in the tax period, which generates the right to apply the minimum for descendants, the following amounts:

  • 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 in deduction

  • The above amounts will be doubled if the born or adopted has been recognized as having a disability equal to or greater than 33% .

    Note: 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 in the tax period in which said recognition is made. To determine the right to apply the deduction in that year and its amount, it will be necessary to look at the circumstances that occur in the year of birth and the regulations applicable in that year.

  • The amounts relating to birth, adoption and disability, will be increased by 35 percent for taxpayers residing in municipalities with less than 5,000 inhabitants .

Requirements and other conditions of application

Normative; See art. 10 of the Consolidated Text of the legal provisions of the Community of Castile and León on own and transferred taxes .

  • In order to apply this deduction the total taxable base (boxes [0435] and [ 0460 ] of the declaration) less the personal and family minimum (box [0520] of the declaration ) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation .
    • - 31,500 euros in joint taxation .

  • For the purposes of determining the order number of the born or adopted child, the born child and the remaining children, of either of the two parents, who live with the taxpayer on the date of accrual of the tax (normally, December 31) will be taken into account, counting for these purposes both those who are natural children and those who are adopted.

    If a child dies during the year, this will not be counted for the purposes of determining the order number of children born or adopted during the year, but will give the right to apply the deduction of 1,010 euros, despite there being no cohabitation on the date the tax is due.

  • When both parents or adopters are entitled to apply the deduction, its amount, in the case of an individual declaration, will be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, because the other exceeds the taxable base limits less the personal and family minimum required, the deduction applicable by the former will be half of its total amount. Half of the total amount of the deduction will also be eligible for the taxpayer whose spouse did not reside in the Community of Castilla y León in 2020.

  • In the event that the taxpayer does not have a sufficient autonomous integral 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 the total amount of the deduction exhausted, if applicable.

Note: Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.