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Practical manual for Income Tax 2022.

For birth or adoption of a child

Regulations: Art. 2.10 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount of deduction

150 euros for each child born or adopted during tax period .

Note: Please note that the Fourth Additional Provision of Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a result of the economic situation arising from the conflict in Ukraine, which has triggered an increase in prices, raises the limit of the right to this deduction for the period 2022, from 100 to 150 euros.

Requirements for applying the deduction

  1. The deduction will correspond to the taxpayer with whom the child born or adopted lives on the date of accrual of tax (normally, December 31).

    There is no right to the deduction for a child who has died during the year, on a day other than December 31, as there was no cohabitation with him on the date of accrual of the tax.

  2. That the sum of the general taxable base and the savings taxable base, sum of boxes [0500] and [0510] of the declaration, reduced by the personal and family minimum, box [0520], is less than 31,485 euros.

  3. When more than one person is entitled to apply the deduction, the amount will be prorated equally in the declaration of each of them.