Overview

• President Juanma Moreno announced the measure after an extraordinary regional government meeting in Seville.
• The deduction applies to births, adoptions and foster care from January 1, 2025 and will be claimed on the next IRPF return.
• It lifts prior income limits that restricted eligibility to taxpayers below €25,000 individually or €30,000 jointly.
• The Consejería de Hacienda estimates about 13,000 families will benefit, including roughly 2,500 foster families, with an expected fiscal cost of around €2.6 million.
• The child measure completes recent deductions for veterinary expenses, sports fees, rental relief and celiac-related costs that bring the package’s estimated impact to approximately €61 million.