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Practical manual for Income Tax 2020.

Order of application of deductions on the full regional quota

Regarding the full regional quota for the 2020 fiscal year, the regional deductions will be applied in the following order:

  1. The amount of the deductions for the 2020 financial year that cannot be transferred to subsequent financial years .

  2. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", "For paternity" and "For Social Security contributions for household employees" pending application from previous years (2017, 2018 and 2019) .

    Note: the amounts of these deductions generated in 2017, 2018 and 2019 pending application will be recorded, respectively, in boxes [0981], [0982] and [0983] and the amount applied in the fiscal year in box [0984] (the deduction generated in 2017 will be applied first, box [0981], then the deduction generated in 2018, box [0982], and finally the deduction generated in 2019, box [0983). The difference, if any, between the deduction pending for the years 2018 and 2019 and the amount applied will be transferred, respectively, to boxes [0997] and [0998].

    The refund of the deductions generated in 2017 and not applied in the 2020 fiscal year will be requested from the Junta de Castilla y León in accordance with the procedure established in Order EYH /706/2015, of August 24 ( BOCyL of September 1).

    The amount of these deductions generated in 2017 and not applied in fiscal year 2020 cannot be applied in subsequent fiscal years.

    The amount of the deduction generated in 2018, box [0982], not applied in 2020, if applicable, will be transferred to box [0997] as amounts pending application for the following year. Likewise, the amount of the deduction generated in 2019, box [0983], not applied in 2020, if applicable, will be transferred to box [0998] as amounts pending application for the following year .

  3. The amount of the deductions "For large families", "For birth or adoption of children", "For multiple births or simultaneous adoptions", "For adoption expenses", "For care of minor children", "For paternity" and "For Social Security contributions for household employees" generated in fiscal year 2020 .

    Note: The amount to be applied in this exercise will be transferred to box [0995]. The difference, if any, between the deductions to which you are entitled (sum of boxes [0985] to [0988]; [0990] to [0992] and [0994]) and the amount applied in box [0995], will be transferred to box [0999] as amounts generated in 2020 but still pending application for the following year.

    Furthermore, please note that the deduction for multiple births or simultaneous adoptions determines the right to deduct 901 euros during the two years following the last birth or adoption that is computed for the purposes of understanding that the multiple birth or simultaneous adoption that gives the right to apply the deduction occurred. Hence, in the IRPF declaration model, multiple births or simultaneous adoptions that occurred in 2018 or 2019 are distinguished (box [0988] ) that give rise in 2020 to a deduction of 901 euros, from multiple births or simultaneous adoptions that occurred in 2020 (box [0987] ).