The tax deduction for childbirth in the Balearic Islands can be applied for in advance from 1 November. This measure, promoted by the regional government, allows families to receive the early payment without waiting for the tax return. Here, we explain who can apply, when to request it, and how to do it.

Who can apply for the childbirth deduction?

This deduction can be requested by anyone who has had a child in 2024. The amount of the deduction varies depending on the number of children:

  • €800 for the first child.
  • €1,000 for the second child.
  • €1,200 for the third child.
  • €1,400 for the fourth child and subsequent children.

To qualify for the early payment, the annual income must be less than:

  • €33,000 for individual tax returns.
  • €52,800 for joint tax returns.

For large families or single-parent families, these limits increase by 20%.

Tax deduction for childbirth.

When to apply for the deduction?

The deadline to request the advance payment of the deduction depends on the child’s date of birth:

  • Births between 1 January and 31 October 2024: The application can be made between 1 and 30 November 2024.
  • Births from 1 November 2024 onwards: The application must be submitted within 15 working days after the birth.

It’s important to meet these deadlines, as late applications will be automatically rejected. However, the deduction can still be applied during the relevant income tax return.

How to apply for the childbirth deduction?

The application for the childbirth deduction can be submitted in two ways:

  1. Online: Via the Balearic Islands Tax Agency (ATIB) website. This option is convenient and quick.
  2. In person: At the ATIB offices.

Both options will be available from 1 November.

Tax reforms in the Balearic Islands

This deduction is part of the tax reform introduced by the Balearic Islands Government and approved by law on 14 November 2023. Its goal is to support low-income families and ease the tax burden associated with childbirth. It is also the first time that advance payment of this deduction is allowed in the Balearic Islands, making this measure a pioneering one. This deduction provides important financial assistance to families. If you have had a child in 2024, remember the deadlines for applying and the income requirements.