The 2025 Income Tax Return campaign presents a significant savings opportunity for Andalusian families, particularly in the province of Cádiz. Residents of designated depopulation-risk municipalities can benefit from a tax deduction of up to 400 euros per child, provided they meet the requirements established by regional regulations.

This initiative by the Junta de Andalucía sets a base deduction of 200 euros for the birth, adoption, or foster care of minors. However, this amount doubles to 400 euros for taxpayers residing in localities classified as areas at risk of depopulation.

The aid applies per child or minor and corresponds to the tax period in which the event occurs, provided it took place from January 1, 2025 onwards. In cases of multiple births, adoptions, or foster care, the deduction increases by an additional 200 euros per minor, enhancing the tax benefit based on the number of children.

A total of eleven municipalities in the province of Cádiz have been recognized for 2026 as areas at risk of depopulation, allowing their residents to access this increased deduction. These include Algar, Benaocaz, El Bosque, Castellar de la Frontera, El Gastor, Grazalema, Torre Alháquime, San Martín del Tesorillo, Setenil de las Bodegas, Algodonales, and San José del Valle.

To apply for this deduction, the sum of the taxpayer's general and savings tax bases must not exceed 25,000 euros for individual taxation or 30,000 euros for joint taxation. If two taxpayers are entitled to the aid, the amount will be divided equally between them.

It is important to note that this deduction is incompatible with other regional aids, such as those for international adoption or specific large families. In the case of foster care, it can only be applied by the taxpayer who has not received aid from the Junta related to this situation, and provided the minor has lived with them for at least 90 days during the fiscal year.