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Form 100. Personal Income Tax Declaration 2019

10.1.2. By birth or adoption of children

This deduction is not applicable in the case of taxpayers who died before July 25, 2019.


  • 50 euros for each child born or adopted in the tax period in which the birth or adoption occurs.

    The deduction can be applied even if the child born or adopted does not live with the taxpayer on the tax accrual date (for example in the case of separation or divorce of the parents).

    The deduction is applied for the simple and mere fact of the birth or adoption of children in the year, so the subsequent death of the child in the tax period does not prevent the application of the deduction.

  • In the case of multiple births or adoptions, the corresponding amount of the deduction will increase by 50 euros for each child. This increase of 50 euros applies even if one of the children had died during the year.


  • The sum of the general tax bases and the taxpayer's savings does not exceed 19,000 euros in individual taxation and 24,000 euros in joint taxation.

  • When two taxpayers are entitled to apply the deduction, the amount will be distributed equally. However, if one of the adopters cannot apply the deduction because it exceeds the tax bases established for this purpose, the other may apply the total amount of the deduction.


This deduction is incompatible with the application of the regional deduction “For adoption of children internationally.


The "Common" box will be completed in the case of marriage when the children born or adopted in 2019 are common to both spouses and both have the right to apply the deduction.

In another case, or when in the case of marriage an individual data capture has been chosen, the number of children will be reflected in the "Owner" box. In this case, you must also complete the number of people who have the right to apply the deduction with respect to those children, entering a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.

Additionally, you must indicate, if applicable, the number of children who were born or adopted in 2019 and who come from multiple births or adoptions.