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Form 100. Personal Income Tax Return 2021

10.8.16. For multiple births or simultaneous adoptions that occurred in 2019 and/or 2020

The deduction for multiple births or simultaneous adoptions entitles you to a deduction in the year in which said births or adoptions occur, and in the two consecutive years following.

In this section you must record the multiple births or simultaneous adoptions that occurred in the years 2019 and 2020 that were entitled to deduction.

Completion

  1. You must indicate, by marking with an X, whether in the 2019 fiscal year you were entitled to the deduction for multiple births or simultaneous adoptions.
  2. You must indicate whether the requirements to be able to apply the deduction in the 2019 fiscal year were only met by the holder of the declaration.
  3. You must indicate whether there were two multiple births in the 2019 financial year.
  4. You must indicate, by marking with an X, whether in the 2020 fiscal year you were entitled to the deduction for multiple births or simultaneous adoptions.
  5. You must indicate whether the requirements to be able to apply the deduction in the 2020 fiscal year were only met by the holder of the declaration.
  6. Additionally, you must indicate whether there were two multiple births in the 2020 financial year.