By birth

Regulations: Art. 6 ter Consolidated Text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes ceded by the State, approved by Legislative Decree 1/2014, of June 6

Amount of deduction

• 800 euros for the first son or daughter.

• 1,000 euros for the second son or daughter.

• 1,200 euros for the third son or daughter.

• 1,400 euros for the fourth son or daughter and subsequent .

For the purposes of determining the right to this deduction and the order number of the child born, the children who live with the taxpayer and for whom the minimum for descendants can be applied on the date of accrual of the tax will be taken into account, and both natural and adopted children will be counted.

Requirements and other conditions for the application of the deduction

• That the taxpayer has been tax resident in the Balearic Islands in the year prior to birth.

• That the son or daughter born in the tax period generates the right to apply the minimum for descendants .

• That the sum of the general tax base and the savings base, boxes [0435] and [0460] of the taxpayer, does not exceed the following amounts:

  1. In general:

     • - 52,800 euros in individual taxation.

     • - 84,480 euros in joint taxation .

     Attention: For taxpayers who died before December 13, 2024 the previous limit will be 33,000 euros.

  2. In the case of large families or single-parent families with two or more sons or daughters provided for in article 7.7 of Law 8/2018, of July 31, on support for families:

     • - 63,360 euros in individual taxation.

     • - 101,376 euros in joint taxation .

     Attention: For taxpayers who died before December 13, 2024 the previous limit will be 39,600 euros.

  For these purposes, large families are those determined by Law 40/2003, of November 18, on the Protection of Large Families, as well as single-parent families with a child with a recognized disability of 33% or more.

  Additionally, in accordance with sections 1 and 2 of article 7 of Law 8/2018, of July 31, on support for families:

  • - Single-parent families are those made up of one or more sons or daughters who meet the requirements established in section 3 of the aforementioned article 7 of Law 8/2018 and who are financially dependent on a single parent, guardian, foster parent or adoptive parent, with whom they live.

  • - In addition, the following are also considered single-parent families:

    • a) The family in which the parent with dependent children lives at the same time with another person or persons with whom he or she has no marital relationship or stable partnership, in accordance with civil law.

    • b) The family in which the parent who has custody of the children does not receive any pension for the maintenance of these children established by court order and has filed the corresponding civil or criminal complaint or claim.

    • c) The family in which the parent with dependent children has suffered abandonment of the family by the other parent.

  Important : taxpayers who exceed the previous income limits and who have not died before December 13, 2024 will be entitled to apply 50% of the corresponding deduction .

• When two taxpayers with the right to the deduction concur and do not opt for joint taxation, the amount will be prorated between them in equal parts .

• If the number of children of each taxpayer results in the application of a different amount, each taxpayer will apply half of the deduction corresponding to their pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual.

Advance payment

Taxpayers entitled to apply this deduction may request from the competent treasury department, under the terms established by an Order of the head of said department, the advance payment of this deduction, which will be, where appropriate, subject to adjustment at the time of filing the tax return.

Any excess of the advance payment amount over the deduction amount is considered a public benefit for birth, exempt from taxation in application of article 7.h) of the Tax Law.

Order of application and pending application balance

• In the event that this deduction occurs with other regional deductions, this will be applied first .

• The application of this deduction cannot result in a negative net amount.

• If there is an insufficient amount of the autonomous community's full quota , such that this deduction cannot be applied to the total amount, the taxpayer may request from the department responsible for tax matters, under the terms established by an order from the head of the aforementioned department, payment of the amount that could not be deducted .

• The income attributable to the taxpayer that may result is considered a public benefit for birth, exempt from taxation in application of article 7.h) of the Personal Income Tax Law .

Incompatibility

This deduction is incompatible with the receipt of public aid and benefits granted or awarded by the autonomous community of the Balearic Islands due to birth.

Note:Once the information required for the calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deductions of the Balearic Islands for birth and adoption" in Annex B.11 of the declaration.