regional income deductions
2011 in Madrid
Deductions for children
Taxpayers who in 2010 had their habitual residence in the territory of the Community of Madrid may apply the following deductions regional:
Box 898. By birth or adoption of children.
Taxpayers can deduct the following amounts for each child born or adopted in the tax period. L
600 euros if it is the first child. L
750 euros if it is the second child. L
900 euros if it is the third child or subsequent.
If multiple births or adoptions, the above amounts will increase by 600 euros per child.
requirements and other conditions for the implementation of this deduction:
- To determine the number of the child born or adopted children shall address living with the taxpayer to the tax accrual date (usually December 31, 2010), computed such effects both natural and adoptive children.
- only entitled to the deduction parents living with children born or adopted.
- When the children born or adopted children living with both parents and they are taxed individually, the amount of the deduction is prorated by
equally in the statement of each of them.
- That the sum of general tax bases and saving, the sum of boxes 455 and 465 of page 10 of the declaration shall not exceed:
* 25,620 euros in individual taxation.
* 36,200 euros in joint assessment.
Box 899. International adoption of children.
Amount of deduction:
l 600 euros for each adopted child in the tax period, provided that it is an international adoption.
requirements and other conditions for the implementation of this deduction:
- Adoption is an international event where resulting from the rules and conventions applicable to this matter.
- When the adopted child lives with both adoptive parents and they are taxed as individuals, the deduction shall be apportioned equally in the statement of each of them.
Compatibility:
This deduction is consistent with the previous deduction "by birth or adoption of children"
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