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

For multiple births

Regulations: Articles 3 and 12 bis Text Consolidated legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

300 euros for each child born in the tax period, provided that the child lives with the parent on the tax accrual date (normally, December 31) and it involves multiple births.

Requirements and other conditions for the application of this deduction

  • The application of the deduction is conditional on the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, not exceeding the following amounts:

    1. In general:

      - 19,000 euros in individual taxation.

      - 24,000 euros in joint taxation.

    2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:

      - 28,000 euros in individual taxation.

      - 45,000 euros in joint taxation.

      In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had his or her habitual residence during the tax period in one of the municipalities or minor local entities with a population of less than 3,000 inhabitants.

      The habitual residence will be determined based on the criteria defined in article 9 of the Income Law, but limited to the scope of the municipality or minor local entity.

      You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

      Note: in this case b. There will be no limit on bases for taxpayers who:

        - are part of a family that is legally considered large family , or

        The conditions necessary for consideration as a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families ( BOE of November 19).

        - are legally separated ascendants, or without a marital bond, with two children without the right to receive annual maintenance payments and for whom they have the right to the entire minimum for descendants provided for in the IRPF regulations.

  • When children born live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.