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

By birth or adoption of children

Regulations: Art. 5. Two Consolidated Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amounts and requirements for applying the deduction

  • For each child born or adopted in tax period who lives with the taxpayer on the date the tax is due (normally, December 31), the taxpayer may deduct the following amount from the regional tax rate, based on the total taxable base less the taxpayer's personal and family minimum:

    (General tax base + Savings tax base)
    - (Personal and family minimum)    		 Amount of deduction
    Less than or equal to 22,000 euros 360 euros for the 1stis son
    1,200 euros for the 2nddo son
    2,400 euros for the 3rdis son and ss .
    Greater than or equal to 22,000.01 euros 300 euros per child
    360 euros per child in case of multiple births

    Note to the table: the total taxable base less the personal and family minimum is determined by adding the amounts of the general tax base, box [0435] of the declaration, and the savings taxable base, box [0460] of the declaration, and reducing said result by the amount of the personal and family minimum , box [0520] of the declaration.

    To determine the order number of children, both in joint and individual declarations, the same criteria will be taken into account as for the application of the minimum for descendants.

  • Increase in deduction : The above amounts will be increased by 20 percent for taxpayers residing in municipalities with fewer than 5,000 inhabitants and those resulting from merger or incorporation procedures .

  • Application of the deduction in the two tax periods following birth or adoption .

    The deduction will extend to the two tax periods following the birth or adoption period, provided that the born or adopted child lives with the taxpayer on the date of accrual of the tax corresponding to each of them, in accordance with the following amounts and income limits :

    (General tax base + Savings tax base)
    − (Personal and family minimum)    		 Amount of deduction
    Equal to or less than 22,000 euros 360 euros for the 1stis son
    1,200 euros for the 2nddo son
    2,400 euros for the 3rdis son and ss .
    Between 22,000.01 and 31,000 euros 300 euros per child
    More than 31,000 euros 0 euros

    To determine the order number of children, both in joint and individual declarations, the same criteria will be taken into account as for the application of the minimum for descendants.

  • The amounts set for this deduction in the previous points will be doubled if the newborn or adopted child has been recognized as having a degree of disability equal to or greater than 33 percent .

    The degree of disability must be related to the date of accrual of the tax (normally, December 31) and recognized by means of a resolution issued by the competent body in matters of social services.

    The degree and status of a person with a disability will also be considered accredited in the cases established in article 3.Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State:

    -In particular, a disability level equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute, or severe permanent disability, and in the case of pensioners in the passive classes who have been granted a retirement or retirement pension due to permanent incapacity for service or uselessness.

    -Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity has been declared by a court, even if it does not reach that degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for persons in situations of dependency.

    Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

  • When, in the tax period of birth or adoption or in the two following periods, the children born or adopted live with both parents , the corresponding deduction will be applied in half in the declaration of each of them.

Application in 2024 of the deduction for children born in 2022 or 2023

Taxpayers who were entitled to the deduction for the birth or adoption of children in fiscal years 2022 or 2023 can claim this deduction in fiscal year 2024, provided that the child or children who gave rise to the right to the deduction in those fiscal years live with the taxpayer on the tax accrual date (normally, December 31).

The amount, requirements, and income limits for applying the deduction for children born or adopted in fiscal years 2022 or 2023 are as previously discussed.