The arrival of a child represents a source of great joy, but also entails a significant economic effort. In recognition of this reality, tax authorities have implemented various maternity and paternity deductions in order to mitigate the tax burden on parents. In this article, we detail how children are taxed in the IRPF (Personal Income Tax) and the main tax aids available.

How are children taxed in the IRPF?

Children can reduce the tax burden of parents in the Personal Income Tax (IRPF) by increasing the personal and family minimum—that is, the portion of income exempt from taxation. To do so, the following requirements must be met:

• Age: Under 25 years old, unless they have a disability of 33% or higher, in which case there is no age limit.

• Residency: They must live with the parent or be economically dependent on them (for example, if they study away from the family home).

• Income: They must not have received income exceeding 8,000 euros in the declared tax period.

• Independent filing: They must not have filed a tax return on their own if their income exceeded 1,800 euros.

If these requirements are met, parents can include their children in their tax return, benefiting from a minimum for descendants that increases with the number of children and if they are under three years of age.

Maternity and/or paternity deductions for large families

Within the framework of the 2024 Income Tax Return in Spain, taxpayers who are part of a large family (familia numerosa) can benefit from specific deductions in the Personal Income Tax (IRPF). These deductions can be applied to both the mother and the father and can result in a reduction of the IRPF tax liability or the receipt of an advance payment.

Deduction amounts The amount of the deduction varies depending on the category of the large family:

• 200 euros per year: Applicable to large families of the general category (two children).

• 400 euros per year: Intended for large families of the special category (two children or more).

In order to benefit from these deductions, it is essential to hold a valid official large family certificate and be registered with Social Security or a mutual fund.

Minimum for descendant disability

In the case of children with disabilities, an additional minimum is applied:

• Disability equal to or greater than 33%: 3,000 euros.

• Disability equal to or greater than 65%: 9,000 euros.

• Need for third-party help or reduced mobility: 3,000 additional euros.

These amounts are applied per descendant and, if both parents are entitled to the deduction, they are prorated between them.

Additionally, the state IRPF recognizes a tax credit of €1,200 per year for each dependent descendant with a disability (degree ≥33%), comparable to the large family deduction. This deduction of €100/month can also be requested in advance (form 143) and requires that the descendant lives with or depends economically on the taxpayer and does not have an income >€8,000 per year. If the degree of disability is ≥65%, the amount increases to double (€2,400 per year for that descendant). In the case of several eligible taxpayers (e.g., both parents), it is shared unless waived in favor of one.

In Spain, there is no state paternity deduction as such, but fathers can take advantage of various tax benefits that reduce their tax burden in the IRPF. These benefits combine state deductions, family minimums, and regional (autonomous community) advantages.

Maternity Deduction transferred to the father

Although the maternity deduction is intended for the mother, the father can benefit from it in very exceptional circumstances, specifically in two cases:

1. Death of the mother.

2. Exclusive custody granted to the father.

• Amount: €1,200 per year or €100 per month.

• Requirements: The child must be under three years old and have been born in Spanish territory.

This benefit, regulated in the IRPF Law (art. 81 LIRPF), is the closest thing to a paternity deduction at the state level.

Minimums for descendants in the IRPF

The father has the right to reduce his taxable base thanks to the minimums for descendants. This means that a portion of his income is exempt from taxation.

Amounts:

• 1 child: €2,400

• 2 children: €2,700

• 3 children: €4,000

• 4 or more children: €4,500

In case of child disability:

• ≥33%: +€3,000

• ≥65%: +€9,000

Requirements:

• Child under 25 years old (or with disability ≥33% with no age limit).

• Living together or economic dependence.

• Child’s income ≤ €8,000 per year.

• Not having filed a return with a taxable base exceeding the established limits.

Deduction for Large Family

Parents with an official large family title can deduct additional amounts:

• €200/year: general large family.

• €400/year: special category large family.

Requirements:

• Hold a valid official large family certificate.

• Be registered with Social Security or a mutual fund.

This deduction is compatible with the request for a monthly advance payment.

Maternity and paternity deductions in the Autonomous Communities

In addition to state benefits, each autonomous community offers specific deductions that can be applied to both the father and the mother.

Each autonomous community establishes additional deductions, such as those applied for educational expenses or the purchase of school supplies:

Before confirming the draft of the tax return, it is advisable to verify the available regional deductions.

Birth deductions in Autonomous Communities

Some regions offer specific aid for each child born or adopted. For example, in the Balearic Islands.

Andalusia

Birth or adoption: €200 for each child born or adopted in the year. In case of residing in an Andalusian municipality with depopulation (<3,000 inhabitants), the deduction is €400 per child. In the case of multiple births or simultaneous adoptions, it increases by +€200 for each additional child born/adopted in the same birth.

• Requirements: maximum income €25,000 (individual return) or €30,000 (joint). If both parents can deduct, it is split 50/50, unless one does not meet the income requirements (in which case the other takes the full amount). Incompatible with the Andalusian deduction for international adoption or for a large family for the same child.

Aragon

• Birth/adoption of the third child or subsequent: €500 for each birth/adoption from the 3rd child onwards (applicable only in the year of birth). If the family income is medium-low (taxable base after minimums ≤ €21,000 individual or €35,000 joint), the deduction rises to €600. These amounts increase by an additional 20% (up to €600 or €720 respectively) if residing in a rural settlement at risk of depopulation in Aragon. (That is, in certain small towns, the aid can be €600 for the 3rd child, or €720 if the income requirement is also met).
• Birth/adoption of the first or second child in municipalities <10,000 inhabitants: €100 for the first child and €150 for the second, deduction applicable only if the taxpayer has resided in an Aragonese municipality of fewer than 10,000 inhabitants that year (and the previous one). If family income ≤ €23,000 (indiv.) or €35,000 (joint), the amounts rise to €200 (first) and €300 (second). In summary: in rural areas of Aragon, first child €100-€200 and second €150-€300 deduction, depending on income. (Incompatible with the Aragonese deduction for a child with a disability, for the same child).
• Child with disability ≥33%: €200 for each child born/adopted with a disability of 33% or more (one-time deduction in the year of birth/adoption). If also residing in a depopulated rural area (Aragon special regime), it is €240. (Note: Aragon also has deductions for international adoption, 100% of nursery expenses up to €250/year, etc., but here we highlight those related to births).

Asturias

The “Asturian tax route” includes numerous family deductions:

• Childcare for children up to 25 years old: €300 for the first descendant or adoptee under 26 years old who lives with the taxpayer, and €600 for each one starting from the second. It is applied every year as long as the child is ≤25 (the year they turn 26, it is prorated until their birthday). Requirement: taxable base ≤ €35,000 (individual) or €45,000 (joint). (This Asturian deduction is similar to an “age minimum” in the tax liability: it aims to compensate for the cost of young adult children who are still economically dependent).

• Large families: €1,000 deduction if general category, or €2,000 if special category (similar income limit 35k/45k). Curiously, Asturias considers it a large family with 2 children if it is a single-parent household (“two children, whether common or not”).

• Multiple birth or adoption: An additional €1,000 in case of multiple birth or two or more simultaneous adoptions.

• International adoption: €1,500 for each child adopted internationally.

• Birth/adoption in councils at risk of depopulation: €300 for each child born or adopted starting from the second, if the Asturian municipality of residence is on the list of councils with a demographic challenge.

• Single-parent family: €500 for the parent in charge of a single-parent family (with dependent children and not living with another partner).

• Foster care of minors: €500 for each minor in permanent family foster care or guardianship without consideration.

• Nursery expenses: 15% of the amounts paid to nurseries or childcare centers, deductible in the regional tax liability (Asturias does not set an explicit annual maximum here in the regulation). (Asturias also offers deductions for the care of the elderly, educational expenses, youth emancipation, etc., but we omit them to focus on descendants.)

Illes Balears (Balearic Islands)

• Birth or adoption (regional deduction “baby check” type): €800 for the first child born/adopted, €1,000 for the second, €1,200 for the third, and €1,400 for the fourth and subsequent. Each taxpayer deducts these amounts from their regional tax liability in the year of birth. (In the Balearic Islands, this deduction can be requested in advance if it cannot be fully used due to insufficient tax liability, through an advance payment procedure by the Balearic Tax Agency). Example: a family having triplets (3rd, 4th, and 5th children of the family) could deduct 1,200 + 1,400 + 1,400 = €4,000 in total that year (split between parents if both file).
• Deduction for reconciliation: 50% of nursery, custody, or childcare expenses to reconcile family and work life, up to a maximum of €900 per year. This Balearic deduction for reconciliation benefits parents who have had to incur nursery expenses, hiring caregivers, etc. (It is in addition to the state nursery deduction).
• Others: the Balearic Islands maintain deductions for studies outside the island (up to €1,800 per child studying higher education outside their island of residence), for expenses for dependent elderly (40% residence expenses, etc., max. €660), for investments for new self-employed (€1,000), among others.

Canary Islands

The Canary Community offers notable deductions in terms of amount:

• Birth or adoption: €200 for the first or second child; €400 for the third child; €600 for the fourth; and €700 for the fifth child and subsequent. It is a deduction for each child, applicable in the fiscal year of birth/adoption. Furthermore, if the child born/adopted has a disability ≥65%, an extra +€400 is added (if it is the 1st or 2nd child with a disability) or an extra +€800 (if it is the 3rd or subsequent with a disability). These additional amounts for disability are cumulative with the previous ones. For example, for a third child with a disability ≥65% in the Canary Islands, the total deduction would be 400 + 800 = €1,200 in the year.

• Nursery expenses: 15% of the expenses paid, up to €400 for each child under 3 years old.

• Large family (Canary Islands): €450 regional deduction if it is a general large family, or €600 if it is a special category. (This Canary deduction is independent of the state deduction of €1,200/€2,400; it is added to the regional portion).

• Note: The Canary Islands have a special tax regime and a wide catalog of deductions (e.g., for residency on another island, €300; for dependent elderly/disabled, €300; study expenses, etc.). Here we highlight those for births.

Cantabria

Cantabria has approved one of the most generous deductions to encourage birth rates:

• Birth or adoption of children: €1,400 for each child born or adopted, a deduction applied in the year of birth and in the two following years. That is, one can deduct up to €1,400 × 3 = €4,200 per child in total, spread over three tax years. This deduction has no income limit and is compatible with the state maternity deduction. In practice, it will start to be applied for children born from 2024 (2024 Income Campaign onwards). For example, for a baby born in January 2024, they could deduct €1,400 in the 2024 return, another €1,400 in 2025, and another €1,400 in 2026.

• Other Cantabrian aid: Deduction of 20% of the expenses of employing someone at home for the care of children <3 (max. €300 per year per child), €240 for each minor in family foster care, deductions for rent for young people, for education, etc. (Cantabria eliminated income limits for young rent deductions, nursery, etc., starting in 2024).

Castile-La Mancha

• Birth or adoption: €150 for each child born or adopted during the year. It is a relatively modest deduction without tiers (the same amount for any child, applicable only in the year of birth/adoption). Example: for the birth of twins in 2024, €150 + €150 = €300 would be deducted in the return for that year, split between parents if both file.
• (CLM also offers deductions for textbooks (up to €100 per child), for housing rent for young people (15% up to €450), among others, but it does not have specific regional deductions for large families or child disability beyond the state level.)

Castile and León

• Birth or adoption: €1,010 for the first child; €1,475 for the second; and €2,351 for the third child and subsequent. These amounts are significantly increased if the family resides in a municipality of fewer than 5,000 inhabitants: they would be €1,420 (first rural child), €2,070 (second rural), and €3,300 (third or subsequent in a rural area). Furthermore, if the child has a disability ≥33%, the deduction is doubled (double the amount). Examples: for a second child born in Burgos capital, €1,475 deduction; if born in a small town in Burgos, €2,070; if they also have a 40% disability, it would be 2,070 × 2 = €4,140 deduction.
• Multiple birth / simultaneous adoptions: extra deduction equivalent to 50% of the previous amount if there have been 2 children, or 100% (double) if there have been 3 or more children at once. For example, the birth of twins (2nd and 3rd children of the family) in Valladolid would entitle one to €1,475 + €2,351 = €3,826, plus an additional 50% of each deduction due to it being a multiple birth, resulting in ~€5,739 in total.
• Care of minor children (reconciliation): deduction of 30% of the amount paid to a domestic worker for childcare, max. €322 per year; or alternatively 100% of nursery expenses (enrollment, dining hall, etc.) with a limit of €1,320 per year per minor child, in authorized centers in Castile and León. That is, CL has a generous nursery deduction: up to €1,320 per child/year (added to the state deduction of €1,000).
• Paternity deduction: New: Castile and León offers up to €750 (estimated) for taking paternity leave, according to duration, as a regional deduction (applicable to fathers who take their paternity leave). (This deduction is subject to limits and proportionality according to the months of paternity leave taken; it was included in 2023 to promote co-responsibility.)

Catalonia

• Birth or adoption: €150 per child born/adopted, deductible in the individual return of each parent; if a joint return is filed, €300 per child. In the case of a single-parent family, the sole parent can deduct €300 for the child. Example: a married couple in Catalonia with a child born in 2024—if they file separate returns, each can deduct €150 (totaling €300 between both); if they file a joint return, the deduction will be €300 in that joint return.
• Notes: The Catalan deduction is subject to income limits (not indicated above, but applies to low-middle incomes; for example, base < €36,000 joint, etc.). Additionally, Catalonia offers deductions for rent (10% up to €300), for widowhood (€150 reduction), for having had more than one payer (€150 reduction), but it does not have a specific regional deduction for large families or for nursery (those situations are covered by state deductions in Catalonia).

Extremadura

• Birth or adoption: €300 for each child born or adopted during the year. It does not vary by the order of children: it is a fixed amount, applicable in the year of birth (if two parents file separately, each deducts €150). Certain income limits must be met (sum of bases < €19,000 indiv. or €24,000 joint, approximately, according to regional regulations).
• Extremadura also provides for deductions for large families (50% exemption from the regional tax liability for large families, with a limit of €400 general, €500 special) and for multiple births (extra aid of €300 per child in a multiple birth), as well as €400 for the care of children < 14 years old in certain cases. However, its conditions are complex and subject to a maximum income of €28,000/€45,000.

Galicia

• Birth or adoption: €300 for the first child; €360 for the second; and €1,200 for the third and subsequent. (Galicia concentrates the most support on the third baby, with €1,200, to incentivize the birth rate from the third onwards). The deduction is applied in the year of birth/adoption of each child. Example: a family having their third child in 2024 in Galicia will be able to deduct €1,200 in the 2024 return for that birth, in addition to the €300 and €360 they would have already applied in previous years for the 1st and 2nd child.
• Large family (Galicia): €250 if general category; €400 if special category.
• Galicia also maintains deductions for rent for young people (10% up to €300) and has recently introduced deductions to attract qualified workers to rural areas, etc., but regarding children, the main ones are the ones above.

Community of Madrid

Madrid has expanded its family deductions in 2023-2024:

• Birth or adoption: €721.70 for each child born or adopted since 1/1/2024. For children born before that date, the deduction was €600 (it is maintained in the two years following the birth if the event was before 2024). The Madrid deduction for birth is applied in the year of birth/adoption and in the two following years for the same amount. For multiple births/adoptions, the amount increases by an additional €721.70 for each child (that is, in the case of twins, an extra one would be added). Requirements: living with the child and meeting income limits: individual income < ~€30,930, joint < ~€37,322 (or <€61,860 of family income in total).

• International adoption: €721.70 for each child adopted internationally, with an extra 50% (on €721.70) if both parents adopt jointly. This is applied only in the year of adoption.

• Foster care: €618.60 for the first minor in foster care, €773.25 for the second, €927.90 for the third and subsequent (requires living together >183 days and income of the foster parent under a certain limit).

• Care of children under 3 years old (domestic help): 25% of the Social Security contributions paid for hiring a domestic employee for the care of children <3 (or dependent elderly), up to €463.95 annually, or 40% (max. €618.60) if it is a large family. Requires a minimum contract of 40h/month and being up to date with payments.

• Families with 2 or more children and low income: deduction of 10% of the total regional tax liability for families with ≥2 descendants and sum of taxable bases < €24,744 (applies to very low-income families, so as not to leave them without benefit if they do not reach the minimum to pay).Madrid also maintains deductions for large families in the regional section but integrated into the previous ones (in fact, the state covers €1,200/€2,400, and Madrid supplements by way of higher family minimums). Additionally, Madrid deducts 15% of educational expenses (school, languages, uniform) with limits per child, which also relieves families with children.

Region of Murcia

• Birth or adoption: €100 for the first child; €200 for the second; €300 for the third and subsequent. (Amounts applicable in the year of birth/adoption of each child).
• Nursery expenses: 20% of custody expenses for children <3 years old, up to €1,000 per year for each child. This is one of the highest regional nursery deductions (€1,000 per child in addition to the state €1,000).
• Murcia also offers 100% of expenses for school materials up to €120 per child, deductions for habitual residence for young people (5% investment, without explicit limit), for rent (10% up to €300), etc., but its amounts for births are as indicated.

La Rioja

• Birth or adoption: €120 for each child born or adopted. Applicable in the year of birth, with the taxable base subject to limits (moderate; the deduction is lost for high incomes). It is among the lowest regional “baby checks” in amount.
• Nursery or care expenses 0-3 years: 30% of expenses in nursery schools or for hiring caregivers for children <3, with a limit of €600 per year for each child under 3.
• La Rioja also has deductions for youth rent (10% up to €300, expanded to €500 if a single-parent family or with a disability), and for investment in housing in small municipalities (5% up to ~€452), but in terms of birth rates, its aid is fundamentally that €120 deduction.

Valencian Community

• Birth, adoption, or family foster care: €300 for each child born or adopted (and €300 for each minor fostered) during the year. This deduction can be applied by the taxpayer with whom the minor lives, provided the requirements for the descendant minimum are met and with income limits of €30,000 (indiv.) or €47,000 (joint) of taxable base. If both parents file separately, it is prorated. Note: unlike other ACs, the CV does not scale by child number (it is always €300 per child). Nor is application in subsequent years mentioned, so it is understood to be only in the year of birth (not multi-year).
• Multiple birth or multiple adoption: until 2022 CV had €246 extra for multiple births, but in 2023 the main regulation only provides for the €300 per child (possibly they have integrated the aid into the base baby check).
• Valencia also has regional deductions for large families (€300 general, €600 special, with income < 30k/47k), for single-parent families (general single-parent €300, special €600), for nursery expenses (15% of nursery expenses for children under 3 in authorized nursery schools, up to €270 per child), etc. These deductions were approved in 2023 within Law 2/2023 of the Generalitat. For example, a general large family in Valencia can deduct an additional €300 regionally. Likewise, there is a new deduction of €100 for each child from 0 to 3 years old if the family resides in small municipalities (≤ of the Valencian IRPF).

Maximize your tax benefits

Although the law does not provide for a specific state paternity deduction, the father can benefit from:

• The maternity deduction in exceptional cases.

• Family minimums in the IRPF.

• Large family deductions.

• Regional incentives for birth or adoption.

Planning the income tax return considering all available deductions can generate significant savings fully adjusted to the law, provided the requirements provided for in the IRPF Law and regional regulations are met.

To maximize this benefit, it is essential to thoroughly review applicable aids and deductions, ensuring they are requested and calculated correctly.

Having the support of a specialized tax advisor allows for the optimization of the return, guaranteeing that available tax advantages are used to the maximum, always within the current legal framework.

At Bgestió, we have our own team of highly specialized tax experts, backed by an advanced technological base that optimizes daily management. Our approach combines the traditional personalized attention with innovation, guaranteeing a quality service adapted to the new demands of the sector.

Each year, tax obligations become more complex, regulatory changes increase, new models emerge, and digital requirements intensify. To offer a rigorous, updated, and secure service, it is essential that only experienced tax experts handle this task. We ensure that every tax management is carried out with precision, knowledge, and the support of the best technological tools.

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