10.11.1. By birth or adoption of children
For each child born or adopted in the tax period, who lives with the taxpayer on the tax accrual date, the following amounts may be deducted:
300 euros , provided that the total taxable base less the personal and family minimums for Personal Income Tax purposes was greater than 22,000.0 euros. In the case of multiple births, this deduction will amount to 360 euros for each child.
360 euros, provided that the total tax base less the personal and family minimums for Personal Income Tax purposes was less than or equal to 22,000 euros. This amount will be 1,200 euros if it is the second child and 2,400 euros if it is the third or subsequent children.
The above amounts will be increased by 20 percent for taxpayers residing in municipalities with less than 5,000 inhabitants, and those resulting from merger or incorporation procedures.
The amounts set for this deduction, set out above, will be doubled in the event that the born or adopted child has a recognized degree of disability equal to or greater than 33 percent.
This deduction will be extended to the two tax periods following the birth or adoption, provided that the born or adopted child lives with the taxpayer on the tax accrual date that corresponds to each of them, according to the following amounts and income limits:
300 euros, provided that the total tax base less the personal and family minimums for personal income tax purposes was between 22,000.01 and 31,000 euros.
360 euros for the first child, 1,200 euros for the 2nd child and 2,400 for the third and subsequent children, provided that the total tax base less the personal and family minimums for personal income tax purposes was less than or equal to 22,000 euros.
When in the tax period of birth or adoption, or in the following two, the children live with both parents, the deduction will be made in equal parts in the declaration of each of them.
You must indicate in first the number of children born or adopted in fiscal year 2019, then you must also provide the information in the corresponding boxes if these children live with both parents and the number of them. who have been born in multiple births. Finally, you must indicate if you have your habitual residence in municipalities with less than 5,000 inhabitants.
Secondly must indicate the children born or adopted in the years 2017 and/or 2018 that gave rise to the deduction in those years, also indicating whether they live with both parents or adopters.