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Specific manual for people with disabilities

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 €22,000 360 € the 1stis son
    €1,200 on the 2nddo son
    2,400 € the 3rdis son and ss.
    Greater than or equal to €22,000.01 €300 per child
    €360 per child in the 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 €22,000 360 € the 1stis son
    €1,200 on the 2nddo son
    2,400 € the 3rdis son and ss.
    Between €22,000.01 and €31,000 €300 per child
    More than €31,000 0 €

  • 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 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.