We are in full campaign of statement of income and as usual, with this statement, which affects more than 19 million people, the little ones in our house, are the big forgotten for the purposes of personal income tax. Children deduct more in the income statement than you think, since there are some regional deductions that are not always considered and that give some advantages for having children.
The income statement has two distinct parts for the purpose of calculation: a state part, both in tax rates and in legislation and personal and family minimums and then, the autonomous part, in which each autonomy sets a series of particular deductions that apply if we are entitled according to the autonomous community of residence we have.
State income deductions and personal and family minimums
The IRPF law is set at the state level and this law is what sets us personal and family minimums. Personal and family minimums are the minimum amounts set by law and are the amounts that are exempt from taxation for each family situation. The income tax is a tax that covers the whole family unit, considering a family unit to marriages, children living there under 25 years and those over 65 who are in charge. Eye here, because couples do not in fact form a family unit as such. The personal minimums are as follows:
- 5,151 euros per taxpayer, in a general way and independently of the members of the family unit.
- If the taxpayer is over 65 years old, the personal minimum rises to 6,069 euros and if he is over 75 years old, to 6,273 euros.
To the minimums per taxpayer, the following amounts are added for the descendants we have (children under 25 years of age who do not have an income greater than 1,800 euros per year).
- 1,836 euros per year for the first.
- 2,040 euros per year for the second.
- 3,672 euros per year for the third party.
- 4,182 euros per year for the fourth and following.
- If the children are under three years old, the minimum for them is 4,080 euros
For example, a couple who both work and have two minor children and file an income tax return individually, will each have a minimum tax-free staff of 7,089 euros.
Personal minimums are calculated automatically and lThe only deduction we have at the state level for having minor children, is the payment of 100 euros per month to working mothers. This payment is a payment that requires the mother to be contributing a minimum of 100 euros per month to the Social Security and is in active employment status. That is, it does not apply if the mother is unemployed or on leave of absence.
Deductions to children at the autonomous level in the income statement
To analyze these deductions, we will separate them for each autonomy, since they only apply to those autonomies in which the taxpayer has the obligation of taxation.
Andalusia
- 50 euros for each child under 3 years of age provided that the annual income of the family unit does not exceed 11 times the SMI (7,055 euros per member of the family unit per year).
- This community also has a deduction of 600 euros for those families that have an international adoption during the year.
- In the event that we have domestic help and are registered with Social Security, we can apply a deduction of 250 euros in the regional fee.
- Finally, Andalusia also has a deduction of 250 euros for de facto couples registered in the community register and have common children, as well as those single-parent families with dependent children who work.
Aragon
- Deduction of 500 euros for each child born or adopted from the third child. This deduction is extended to 600 euros in cases where the previous tax base of the family unit does not exceed 32,500 euros.
- Deduction for international adoption of 600 euros in the year we take the parental rights of the adoptee.
- Deduction for the purchase of textbooks in primary education and ESO without exceeding 100 euros per child for tax bases less than 12,000 euros, 50 euros deduction up to 20,000 euros tax base and 37.50 euros up to 25,000 euros tax base.
Asturias
- Deduction of 505 euros for those multiple births or multiple adoptions.
- Deduction for large families of 505 euros for the general category and 1,010 euros for large families of special category.
- Deduction of 303 euros for single parents.
- Deduction of 253 euros for foster care over 183 days and 126 euros for foster care between 90 and 183 days
Balearics
- Here we find a deduction for the acquisition of textbooks analogous to that of Aragon, although it applies from 2º of early childhood education to ESO with a cap of 100 euros for taxable bases of 6,500 euros and 50 euros to taxable bases of 12,500 Euros in individual declarations.
- Deduction for descendants with disabilities, of 80, or 150 euros depending on the degree of disability recognized.
- Deduction of 600 euros for each adopted child, not restricted only to international adoption.
Canary Islands
- Deduction for the second or subsequent births or adoptions of 200 euros for the 2nd child, 400 euros for the 3rd, 600 euros for the fourth and 700 euros for the fifth and following. This deduction is prorated equally between parents for individual statements.
- Deduction with a maximum of 400 euros for childcare expenses for children under 3 years of age provided that the parents have worked more than half a year away from home and the income of the family unit does not exceed 52,000 euros.
- Deduction of 200 euros for large general family and 400 euros for large family of special category.
Cantabria
- Deduction of 100 euros for the care of children under 3 years.
- Deduction of 240 euros for family foster care for minors.
Castilla la Mancha
- Deduction of 100 euros for the birth of a child, 500 euros for deliveries with two children and 900 euros for deliveries with 3 or more children. This deduction has a limit of 27,000 euros of taxable base in individual declaration and 36,000 euros for joint declarations.
- Deduction of 300 euros for disability in children as long as it exceeds 65%
- Deduction of 200 euros for large general family and 400 euros for large family of special category.
- Deduction for the acquisition of textbooks and language teaching with the same tranches as the Balearic Islands for the acquisition of textbooks.
- Deduction of 500 euros for unpaid family care for 6 months and 600 euros if the period exceeds 183 days.
Castile and Leon
- Deduction of 246 euros for large families of a general nature and 492 euros if any of the members of the family unit has a degree of disability greater than 65%.
- Deduction of 710 euros for the first birth, 1,475 euros for the 2nd child and 2,351 euros for the third and subsequent. These deductions apply to 50% for adoptions and also apply in 2013 income for multiple births held in 2011 and 2012 with an additional deduction of 901 euros.
- For the care of minor children, either in the household employee, or in day care, 30% of the amounts paid are deducted with the limit of 322 euros per year for the household employee expenses. In the case of nurseries, the deduction cap is 1,320 euros per year.
- Castilla y León is the only community that has a paternity deduction of 750 euros for interruption of the employment contract for 10 weeks. If the suspension is lower, 75 euros are deducted per week that the paternity contract has been suspended.
- In adoptions, we have 784 euros national adoption and 3,625 euros for international adoption.
- It is clear that Castilla y León is the community that has the most important deductions in income in all aspects related to children although all deductions are limited to taxable bases of 18,900 euros in individual taxation and 31,500 euros for joint taxation.
Catalonia You only have the deduction of 150 euros for each birth or adoption.
Estremadura
- Deduction of 150 euros for descendants with disabilities.
- Deduction for foster care of children under 125 euros for less than 183 days and 250 euros for periods longer than 183 days.
- Deduction of 300 euros for each child born with a limit of 24,000 euros of tax base.
- Deduction of 15 euros for the purchase of school supplies (from 6 to 15 years only).
Galicia
- Deduction of 300 euros for birth or adoption and 360 euros for multiple births. This deduction also applies two years after birth.
- Deduction of 250 euros for large families of general category and 400 euros for special category.
- Deduction of 30% for the care of minors for work reasons with employees of bonfires or nurseries with the limit of 200 euros.
- Deduction of 150 euros for foster care for periods less than 183 days and 300 euros for longer periods.
Madrid's community
- Deduction for birth, adoption of children or foster care for more than 183 days of 600, 750 and 900 euros for the 1st, 2nd and 3rd child successively. The tax base limit stands at 25,620 euros for individual returns and 36,200 for joint returns.
- Deduction of 600 euros for the international adoption of children.
- Deduction for educational expenses, corresponding to 15% of school fees, 10% for language teaching and 5% for the acquisition of costumes. The limit is 30,000 euros per member of the family unit, this being the regional deduction with the highest limit of all. The cap to be deducted per child is 400 euros for language and costumes and 900 euros per child with school fees.
- Deduction of 10% in the autonomous quota for families with reduced income (less than 24,000 euros of tax base) and two or more children.
Murcia
- Deduction of 15% in childcare expenses for children under 3 years with the cap of 330 euros in individual declaration and 660 euros in joint declaration. This deduction applies equally to single parents.
The Rioja
- Deduction for the 2nd birth of 150 euros and 180 euros from the third.
Valencian Community
- Deduction of 270 euros for each child born or adopted and 224 euros for births or multiple adoptions.
- Deduction of 300 euros for large families of general category and 600 euros for special category.
- Deduction of 15% of the amounts spent in childcare or care for children under 3 years with a cap of 270 euros per child.
- Deduction to the mother of 418 euros whenever she works and the child is between 3 and 5 years old. Applies in the case of same-sex couples equally.
- Deduction of 10% of the autonomous quota to taxpayers with two or more descendants.
- Deduction of 100 euros for the acquisition of school supplies in primary or ESO.
The reality of regional deductions
Although we have a good battery of regional deductions, in most cases they are not usually applied due to excess tax base or even, due to lack of regional fee to apply this deduction. Let us keep in mind that the only deduction that really returns quota is the national deduction for working mothers with children under 3 years old, which has the character of subsidy rather than deduction.
Even so, do not forget to review each specific case if you are entitled to any of these deductions that many of them are easily forgotten.
Rowing, closely related to the financial and fiscal management of companies. He writes regularly in the SME and Autonomous blogs and The Salmon Blog. He also directs iAssoria
You can follow him on Twitter at @Remo_
