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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

Due to multiple births or adoptions

Regulations: Articles 4.4 and 10 Text Consolidated legal provisions of the Community of Castile and León on its own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 50 percent of the amount corresponding to the application of the deduction for birth or adoption if the multiple birth or simultaneous adoption has been of two children that generate the right to the application of the minimum for descendants.

  • 100 percent of the amount corresponding to the application of the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of three or more children s, which generate the right to the application of the minimum for descendants.

  • The same deduction will be applied in the case of independent or adoptions occur in period of months.

    In the case of the birth of two children within a twelve-month period, one in 2023 and one in 2024, only parents who live with the children in 2023 and 2024 will be eligible to apply the deduction.

Additional deduction for multiple births or simultaneous adoptions occurring in 2022 and/or 2023

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 has occurred.

Requirements and other conditions for the application of the deduction

  • 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 the tax is due (normally, December 31) will be taken into account, both those who are natural children and those who are adopted will be taken into account for these purposes.

  • 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, the deduction applicable to that spouse will be half of the total amount. Half of the total deduction will also apply to taxpayers whose spouse did not reside in the Community of Castile and León during the fiscal year.

    If a multiple birth or simultaneous adoption occurred during the 2023 period and those born in that year were not part of a new multiple birth together with any children born in the 2024 period, the additional deduction amount of 901 euros (prorated according to the number of taxpayers entitled to it) must be entered in the corresponding box.

  • Taxpayer will not be entitled to the application of this deduction when he/she has chosen to apply for public aid and benefits granted by the Regional Government of Castile and León of similar nature due to birth or adoption and they have been granted .

    Consequently, this deduction is incompatible with the receipt of the aid 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.

    According to the above, if the multiple birth occurs in 2024, for the birth of two children simultaneously , provided that in 2024 the Birth Bonus is received for one or both children, there will be no right to apply the deductions for multiple births or for birth.

    In the case of successive births in a period of twelve months , for the birth of two children, both in 2024 or the first in 2023 and the second in 2024, the receipt of the Birth Bonus for the first born for any causal event that enabled its receipt, is independent of the right to the application of the deduction for birth and multiple birth for the second born, provided that the Birth Bonus is not received for this second born.

    The perception of the Birth Bonus in the year 2023 for any causal event that enabled its perception is independent of the right to the deduction for birth or multiple births that is generated in 2024 .

Outstanding balances generated in fiscal years 2021 and 2022

Taxpayers who in the two years mentioned had the right to apply this deduction and did not have sufficient autonomous tax base to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the consecutive tax periods until, where applicable, the total amount of the deduction is exhausted.

Therefore, in the Personal Income Tax return for the year 2024, the possibility of applying the amount generated in the year 2021 and not deducted ends, and you may, where appropriate, as indicated in the following paragraph, request the Regional Government of Castile and León to pay the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.

Compatibility

This deduction is compatible with the application of the regional deductions "For birth or adoption of children" and "For adoption expenses".