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Form 100. Personal Income Tax Return Declaration 2017

10.8.13. By birth or adoption of children

For the birth or adoption during the tax period of children who generate the right to apply the "minimum for descendants", the following amounts may be deducted:

  • 710 euros if it is the first child.

  • 1,475 euros if it is the second child.

  • 2,351 euros if it is the third or subsequent child.

Increase for children with disabilities.

The amounts provided for in sections a) and b) above will be doubled if the newborn or adopted child has been recognised as having a disability of 33% or more.

When the recognition of the disability takes place in a year other than that of birth or adoption, in order to determine the right to apply the increase in the deduction in that year and its amount, it will be necessary to take into account the circumstances that occur in the year of birth and the regulations applicable in that year.

Taxpayers residing in municipalities with less than 5,000 inhabitants.

The amounts relating to birth, adoption and disability will increase by 35% for taxpayers residing in municipalities with fewer than 5,000 inhabitants.

Municipalities with more than 5,000 inhabitants.

Province INE Code Municipality

 

ÁVILA

 

05014 SAN PEDRO SANDS

05016 AREVALO

05019 AVILA

05047 CANDELEDA

05168 NAVAS DEL MARQUIS (LAS)

 

BURGOS

 

09018 ARANDA DE DUERO

09056 BRIVIESCA

09059 BURGOS

09209 MEDINA DEL POMAR

09219 MIRANDA DE EBRO

 

LEÓN

 

24008 ASTORGA

24010 BAÑEZA (LA)

24014 BEMBIBRE

24030 CACABELOS

24089 LEON

24115 PONFERRADA

24142 SAN ANDRES DEL RABANEDO

24188 VALENCIA OF DON JUAN

24189 VALVERDE OF THE VIRGIN

24202 VILLABLINO

24222 VILLAQUILAMBRE

 

PALENCIA

 

34004 COUNTRY EAGER

34214 SAVE

34120 PALENCIA

34023 BATHROOMS FOR SALE

34225 VILLAMURIEL DE CERRATO

 

SALAMANCA

 

37008 DAWN OF TORMES

37046 BÉJAR

37085 CARBAJOSA OF THE SACRED

37107 RODRIGO CITY

37156 GUIJUELO

37246 PEÑARANDA DE BRACAMONTE

37274 SALAMANCA

37294 SANTA MARTA DE TORMES

37354 VILLAMAYOR

37362 VILLARES DE LA REINA

SEGOVIA

 

40063 CUELLAR

40076 ESPINAR (THE)

40155 PALAZUELOS DE ERESMA

40181 ROYAL SITE OF SAN ILDEFONSO

40194 SEGOVIA

 

SORIA

 

42020 ALMAZAN

42173 SORIA

 

VALLADOLID

47007 VILLAGE OF SAN MARTIN

47010 ENCOMIENDA STREAM

47050 CIGALES

47052 CISTERNIGA

47075 ÍSCAR

47076 DUERO LAGOON

47085 MEDINA DEL CAMPO

47114 PEÑAFIEL

47161 SIMANCAS

47165 TORDESILLAS

47175 TUDELA DE DUERO

47186 VALLADOLID

47231 ZARATAN

ZAMORA

 

49021 BENAVENTE

49219 BULL

49275 ZAMORA

When both parents or adopters are entitled to apply the deduction, the amount will be prorated equally.

Requirements:

That the total taxable base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

Pending balances to be applied :

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion  

  • The program will reflect in the data capture window the order number of the first child entitled to deduction based on the data reflected in the descendants window of "Personal and family data". However, this information may be modified since for the purposes of the order number all the taxpayer's children must be included, regardless of whether they entitle him to the "minimum for descendants." Therefore, if any of the taxpayer's children have not been listed in the "Personal and family data" window because they do not entitle them to the minimum for descendants , they must modify the order number of the first child with the right to deduction in the box established for this purpose.

  • You must also indicate the code of the municipality in which the taxpayer entitled to the deduction has his/her tax domicile: Key 1 if you reside in a municipality with more than 5,000 inhabitants. In cases where the tax domicile is located in a municipality with less than 5,000 inhabitants, key 2 will be indicated.

  • Likewise, you must indicate whether in the 2017 fiscal year you have obtained recognition of a disability of 33 percent or more for any of your children born or adopted in 2013, 2014, 2015 and 2016. You must then indicate the amount of the deduction you applied in the declaration for those fiscal years.

  • If the parents reside in different Autonomous Communities, you must indicate whether the children are common or exclusively the children of the deduction holder. However, if in the personal data window you have indicated the Autonomous Community of residence of both parents, the box corresponding to common children will not be enabled.

IMPORTANT: To determine the order number of the born or adopted child, the born or adopted child and the remaining children, of either parent, who live with the taxpayer on the date of accrual of the tax will be taken into account, counting for these purposes both those who are born or adopted.