Income 2018: these are the autonomous deductions for most important children

Each autonomous community establishes its specific regulation in the IRPF regional section. That is to say, the deductions available to a citizen residing in the Community of Madrid are not the same as another one who has his habitual domicile in Castilla y León.

However, in most of them there are a series of deductions available for mothers and fathers: nursery, school expenses, birth and adoption, large families, and much more. Because children are one of the cases with which you can save the most in the income statement, also at the autonomous level.

School expenses

All deductions for school expenses are autonomous, that is, depend on each autonomous community. This is the current situation of each of them:

Aragon

In the Aragonese community we can deduct 100% of the amount paid for textbooks and school supplies in primary and compulsory secondary within limits, marked by taxpayer income.

In individual statements, the limits are as follows:

  • Up to 6,500 euros: 50 euros per child.
  • Between 6,500 and 10,000 euros: 37.5 euros per child.
  • Between 10,000 and 12,500 euros: 25 euros per child.
  • For large families, the deduction will be up to 75 euros per child.

For joint declarations, the limits are as follows:

  • Up to 12,000 euros of revenue: 100 euros per child.
  • Between 12,000 and 20,000 euros: 50 euros per child.
  • Between 20,000 and 25,000 euros: 37.5 euros per child.
  • The large families may deduct up to 150 euros per child.
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Asturias

In the Principality, the deduction is 100% in textbooks and school supplies required in the school curriculum in primary or secondary education. The amounts to be deducted depend on the sum of the general tax base and the taxpayer's savings with the following limits for joint returns:

  • Up to 12,000 euros: 100 euros per child.
  • Between 12,000 and 20,000 euros: 75 euros per child.
  • Between 20,000 and 25,000 euros: 50 euros per child.
  • The large families They can deduct up to 150 euros per child.

These are the figures in case of individual declarations:

  • Up to 6,500 euros: 50 euros per child.
  • Between 6,500 and 10,000 euros: 37.5 euros per child.
  • Between 10,000 and 12,500 euros: 25 euros per child.
  • For the large families, the limit is 75 euros per descendant.

Balearic Islands

In the Balearic Islands, the deduction is 100% of the expenses for the purchase of textbooks with limits marked by the sum of the general tax base and savings.

These are the limits that apply in the Balearic case for joint taxation:

  • Up to 10,000 euros: 200 euros per child.
  • Between 10,000 and 20,000 euros: 100 euros per child.
  • Between 20,000 and 25,000 euros: 75 euros per child.

The limits for individual declarations are as follows:

  • Up to 6,500 euros: 100 euros per child.
  • Between 6,500 and 10,000 euros: 75 euros per child.
  • Between 10,000 and 12,500 euros: 50 euros per child.

Further, Balearic families may also deduct 15% of extracurricular language courses up to a maximum of 100 euros per child in cycles of pre-school, primary, compulsory secondary education and vocational training cycles.

Canary Islands

In the Canary Islands, the deduction amounts to 1,500 euros for study expenses per descendant and 1,600 euros when the net base is less than 33,007.2 euros.

Aid it is limited to higher education studies that cover a whole year or at least 30 credits outside the Canary Islands. In addition, the offspring may not enter more than 6,000 euros on their own and the taxpayer's tax base may not exceed 39,000 euros in individual return or 52,000 in joint return.

Castilla la Mancha

The Castilian-La Mancha community it has a deduction of 100% of the expenses in textbooks for basic education plus 15% of language teaching spending within limits.

In this case, the limit will be the sum of the general tax base and that of the savings minus the minimum per descendant. These are the limits in joint declarations

  • Up to 10,000 euros: 100 euros per child.
  • Between 10,000 and 20,000 euros: 50 euros per child.
  • Between 20,000 and 25,000 euros: 37.5 euros per child.

The limits for individual declarations are as follows:

  • Up to 6,500 euros: 50 euros per child.
  • Between 6,500 and 10,000 euros: 37.5 euros per child.
  • Between 10,000 and 12,500 euros: 50 euros per child.

Large families in individual taxation 75 euros may also be deducted per child provided they do not reach a base exceeding 30,000 euros.

Estremadura

The deduction for school expenses in Extremadura It is up to 15 euros per child for the acquisition of school supplies. The age of the children must be between the ages of six and fifteen and the taxable amount of the parents may not exceed 19,000 euros in individual taxation or 24,000 euros jointly.

Madrid's community

The Community of Madrid allows deduction for school fees, of languages ​​and school supplies on different percentages. Specifically, we can deduct 15% of school fees, 10% of language expenses in official and extracurricular centers attached to the school, not in any center or private teacher, and 5% of clothing costs provided That is for exclusive school use and mandatory in the center.

The amount of the deduction is a maximum of 400 euros per child in the case of language teaching and costumes and 900 euros when schooling is also added, which will only be applied in the case of 100% private schools.

Murcia

In the Region of Murcia We can deduct 15% for nursery and school centers for families with a limit of 330 euros in individual declaration and 660 in joint. For single parents, the aid will be 660 euros. To this we must add 100 euros per child for the acquisition of textbooks in the second cycle of children, primary and secondary compulsory.

Valencia

The deduction in the Valencian Community amounts to 100 euros per child for school supplies if we are unemployed and our tax base does not exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.

By birth or adoption of children

In addition to all the existing bonuses in the declaration for birth or adoption of children, the autonomous communities also offer some additional deductions. These are some of them.

Aragon

The taxpayer is entitled to the application of a deduction for the birth or adoption of the third and subsequent children. The amount will be 600 euros, or 500 euros when the taxpayer's tax base does not exceed 35,000 euros in joint return and 21,000 euros in individual return.

Canary Islands

In the Canary Islands, the taxpayer may apply a deduction for each child born or adopted in the tax period. The amounts are as follows:

  • 200 euros, when it comes to the first or second child.
  • 400 euros, when it comes to the third.
  • 600 euros, when it comes to the room.
  • 700 euros, in the case of the fifth or subsequent.

If the children have a recognized disability greater than 65%, an additional deduction of 400 euros can be obtained, in the case of the first or second child who suffers said disability, or of 800 euros, if he is the third child or more with this disability.

Castilla la Mancha

In Castilla-La Mancha, taxpayers may deduct the following amounts for each child born or adopted during the fiscal year:

  • 100 euros in the case of childbirth or adoption of only one child.
  • 500 euros in the case of childbirth or adoption of two children.
  • 900 euros in the case of childbirth or adoption of three or more children.

To access this deduction, the sum of the general tax base and that of the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

Castile and Leon

In the Castilian-Leonese community, taxpayers may deduct the following amounts for the birth or adoption of children entitled to the application of the minimum per taxpayer:

  • 710 euros if it is of the first child.
  • 1,475 euros if it is of the second child.
  • 2,351 euros if it is of the third or subsequent child.

These amounts will be doubled in the event that the born or adopted has a degree of disability equal to or greater than 33%, and 35% for taxpayers residing in municipalities with less than 5,000 inhabitants.

Catalonia

Taxpayers resident in Catalonia They may practice a deduction of 150 euros for each of the parents for the fact of the birth or adoption of a child occurred during the tax period in individual declaration or 300 euros if it is a joint declaration.

Galicia

In Galicia, taxpayers may deduct the following amounts as birth or adoption of children:

  • 300 euros, provided that the taxpayer's tax base is equal to or greater than 22,000.01 euros. In case of multiple birth this deduction will amount to 360 euros for each child.
  • 360 euros, provided that the taxpayer's tax base is less than or equal to 22,000 euros. This amount will be 1,200 euros if it is the second child and 2,400 euros if it is the third or subsequent children.

The previous amounts will be increased by 20 percent for taxpayers residing in municipalities with less than 5,000 inhabitants, and will be doubled in the event that the born or adopted have a degree of disability equal to or greater than 33 percent.

Madrid's community

In the Community of Madrid, taxpayers may deduct the following amounts for each child born or adopted in the tax period:

  • 600 euros if it's the first.
  • 750 euros if it's the second.
  • 900 euros if it is the third or subsequent.

In the case of multiple births or adoptions, the previous amounts will be increased by 600 euros for each child.

The Rioja

In the Rioja community, taxpayers may deduct the following amounts for each child born or adopted from the second in the tax period:

  • 150 euros, when it comes to the second.
  • 180 euros, when it comes to the third or subsequent.

In case of multiple births and multiple adoptions, the deduction corresponding to each child will be increased by 60 euros.

Valencian Community

Each taxpayer You are entitled to a deduction of 270 euros for each child born or adopted during the tax period. The limit of the deduction will depend on whether we are taxing individually or jointly and on our income.

In case of birth or multiple adoptions, the amount will increase by 224 euros.

In case of birth of children with disabilities, the amounts will be as follows:

  • When he is the only child with this degree of disability: 224 euros.
  • When the child suffering from said degree of disability, have at least one brother with physical or sensory disability, with a degree of disability equal to or greater than 65 percent, or psychic, with a degree of disability equal to or greater than 33 percent: € 275.
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Childcare expenses

Childcare and care for children under three and four years old are others two cases that entitle deduction at the regional level. There are many communities that have this type of deductions, although not all.

Aragon

Aragonese taxpayers 15% of the amounts paid for custody expenses may be deducted of children under 3 years old in daycare centers or nursery schools, with a maximum of 250 euros for each child enrolled in these daycare centers or centers.

The limit, in the tax period that the child reaches three years of age, It will be 125 euros.

Canary Islands

The taxpayer may be deducted 15% of the amounts paid in the tax period, with a maximum of 400 euros per year for each child.

Castile and Leon

In Castilla y León, the deduction is applied for child care, either because a person employed as a household is hired or for paying the corresponding fees in nurseries or children's centers. The amounts are as follows:

  • 30% of the amounts paid in the tax period to the person employed in the household, with the maximum limit of 322 euros in individual taxation as in joint taxation.
  • 100% of the pre-registration and registration fees paid, as well as the expenses of assistance in general and extended hours and the expenses of feeding, provided that they have been produced for full months, in Schools, Centers and Childcare Centers of the Community of Castilla y León, registered in the Register of Centers for reconciliation of family and work life, with the maximum limit of 1,320 euros in individual taxation as in joint taxation.

Galicia

Those taxpayers who, for reasons of work, whether self-employed or others, have to leave their minor children in the care of a person who has the status of a maid or in nursery schools from 0 to 3 years may deduct 30% of the amounts paid, with the maximum limit of 400 euros. This limit will be extended to 600 euros if the family has two or more children.

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Estremadura

Taxpayers with children under four years of age during the corresponding fiscal year a deduction of 10% of the amounts paid for childcare expenses may apply in children's education centers authorized by the Ministry responsible for education, with a maximum of 220 euros per year for the total number of children.

Murcia region

In Murcia, taxpayers may deduct 15% of the amounts paid for custody expenses in nurseries and schools of children under three years, with a maximum of 330 euros in individual taxation and 660 euros in joint taxation, for each child of that age.

Valencian Community

In the Valencian community, parents may deduct 15 percent of the amounts paid, to non-occasional custody in nurseries and early childhood centers, with a limit of 270 euros, up to 3 years of age of the child.

In joint taxation, the maximum deduction limit will be 270 euros for each child.

Deductions for large families

The autonomous communities also offer various deductions for large families. Here you can see which ones apply and the requirements to access them.

And many more

These are not the only deductions available for children at the regional level. There are other deductions not contemplated in this article, for example, in Andalusia. The Tax Agency has established a series of assumptions that entitle other deductions at the regional level. All of them can be consulted on their website.

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