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Form 100. 2019 Personal Income Tax return

10.1.2. By birth or adoption of children

This deduction is not applicable in the case of taxpayers deceased before 25 July 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 date of accrual of the tax (for example, in the case of separation or divorce of parents).

    The deduction is applied by the simple and simple 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 amount of the deduction will be increased by 50 euros for each child. This increase of 50 euros is applied even if one of the children died in 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 have the right to apply the deduction, their amount will be distributed equally. However, if one of the policyholders cannot apply the deduction for exceeding the taxable bases established for this purpose, the other may apply the total amount of the deduction.


This deduction is incompatible with the application of the autonomous community deduction "For adoption of children in the international sphere.


The "Common" box will be completed in the case of marriage when 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 the marriage has chosen to capture individual data, the number of children will be shown in the "Holder" box. In this case, the number of people who have the right to apply the deduction for these children must also be completed, stating 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to the deduction.

In addition, you must indicate, if applicable, the number of children born or adopted in 2019 and who are from multiple births or adoptions.