This initiative, designed to combat population decline in rural areas and ease the financial burden on families, establishes a general deduction of 200 euros for birth, adoption, or foster care. However, this amount is doubled to 400 euros for those residing in localities included in the autonomous region's list of municipalities facing demographic challenges.

In the Province of Cádiz, a total of eleven municipalities have been designated as areas at risk of depopulation for the year 2026. Residents registered in these localities will be eligible for the increased deduction. These municipalities 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.

The inclusion of these localities in the list is based on demographic criteria such as population loss and an aging population, factors that the regional administration seeks to reverse through fiscal incentives like this one.

To qualify for this tax benefit, certain economic conditions must be met. The sum of the general and savings tax bases must not exceed 25,000 euros for individual taxation or 30,000 euros for joint taxation. Furthermore, if two taxpayers are entitled to the deduction for the same minor, the amount will be equally divided between them. The aid will apply to the tax year corresponding to the birth, adoption, or foster care, provided it occurred from January 1, 2025, onwards.

A significant aspect of this measure is the additional increase provided for multiple births, adoptions, or foster care situations. In these cases, the deduction increases by an additional 200 euros per minor, which can lead to substantial tax savings for large or growing families. This provision strengthens the impact of the measure in rural areas, particularly in the Sierra de Cádiz and the countryside, where the aim is to attract and retain young families.