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

  The total taxable base less the personal and family minimum is determined by adding the amounts of the general taxable 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.

• Increase in deduction : The above amounts will be increased by 20% for taxpayers residing in municipalities with less 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

• 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% .

• 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.

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

Application in 2023 of the deduction for children born in 2021 or 2022

Taxpayers who were entitled to the deduction for the birth or adoption of children in the 2021 or 2022 financial years can claim this deduction in the 2023 financial year, provided that the child or children who gave rise to the right to the deduction in those financial years live with the taxpayer on the date the tax is due (normally, December 31).

The amount, requirements and income limits for the application of the deduction for children born or adopted in the years 2021 or 2022 are those previously mentioned.