10,12,1. By birth or adoption of children

Taxpayers can deduct 600 euros for each child born or adopted.

The deduction is applied, from 2018 onwards, both in the tax period in which the birth or adoption occurs, and in the following two tax periods.

In the case of multiple births or adoptions, the amount corresponding to the first tax period in which the deduction is applied will be increased by 600 euros for each child.

To determine the order number of the born or adopted child, the children who live with the taxpayer at the date of accrual of the tax will be taken care of, with both natural and adopted children being computed.

Requirements

Only parents living with children born or adopted will be entitled to the deduction. When the children born or adopted live with both parents, the amount of the deduction will be prorated equally in the tax return of each of them, if they opt for individual taxation.
The sum of the general tax base and that of the savings must not exceed 30,000 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit, as well as the amount of the deduction, are applied and controlled by the program.
The sum of the general tax bases and the savings of all members of the family unit of which the taxpayer may be part may not exceed 60,000 euros.

If it is a family unit, the taxable bases of each member of the family unit must be added in the same, regardless of whether or not they opt for the joint taxation regime and whether they are obliged to file a tax return. Thus, for each spouse, the taxable base will be that corresponding to both plus those of the children (minors or disabled elderly) legally subject to extended or renewed parental authority), common or not, that live with the marriage. in the case of taxation the gross tax base of this tax return will be that which is taken into account for the purposes of the fixed limit.

If it is a single-parent or non-marital family unit, only the taxable bases of the members of the family unit that theoretically correspond to each taxpayer must be added, in accordance with the provisions of article 82,1 of the Personal Income Tax Act: The taxpayer and his/her children (minors or elderly persons legally disabled subject to extended or renewed parental authority) who live with him/her. And all of this, also, regardless of whether or not you opt to pay tax on the joint tax regime and whether or not you are obliged to file a tax return. In the case of joint taxation, the taxable base of this tax return will be that which is taken into account for the purposes of the fixed limit.

Completion

A data capture window will indicate:

For children born or adopted in 2019

In the corresponding row, according to the order number, the children born or adopted in the financial year will be indicated in the "Common" or "Holder" boxes. When the children who are common to the spouses live with both and represent the same order number for both, the data will be shown in the "Common" box.In another case, the data will be reflected in the "Holder's" box, indicating whether the children live with both parents or adoptive parents
Additional data: In the case of multiple births or adoptions, the number of children born in multiple births or adopted in multiple adoptions will be indicated according to the above criteria.

For children born or adopted in 2018

In the corresponding row, according to the order number, the children born or adopted in the financial year will be indicated in the "Common" or "Holder" boxes. When the children who are common to the spouses live with both and represent the same order number for both, the data will be shown in the "Common" box.In another case, the data will be reflected in the "Holder's" box, indicating whether the children live with both parents or adoptive parents