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Form 100. 2019 Personal Income Tax return

10,13,10 By adoption or birth

Amount

Taxpayers may deduct the following amounts for each child born or adopted in the tax period in which the birth or adoption occurs: 

  • 100 Euros if it is the first child.

  • 200 Euros if it is the second child.

  • 300 Euros if it is the third or subsequent child

  • The sum of the general tax bases and the savings cannot exceed 30,000 euros in individual tax returns and the 50,000 euros in joint taxation.

  • When the children born or adopted in the tax period live with both parents or adopted on the accrual date, the deduction will be applied in half if both pay tax individually and for the full amount if they are jointly taxed. If the child or adopted child lives with only one of the parents or adoptive parents, the child will be able to apply the full amount of the deduction.

    If the custody is shared, both parents or adoptive parents will apply the deduction by half. If the number of children of each parent gives rise to the application of a different amount (for example, for one of the parents are their first child and the second or the other), both will apply the corresponding deduction depending on the number of pre-existing children. In the case of joint tax return, the deduction will be the sum of what each would correspond to in the individual tax returns

  • When the child adopted lives with both parents or adopted parents who pay tax individually and one of them does not meet the requirement of the gross tax base limit or does not file a tax return, the full amount of the deduction may be applied by the other parent or adoptive parent who fulfils it.

Completion

  • You must enter the order number of the child born or adopted in 2019 with respect to all the children of the taxpayer.
  • The completion will be done in the "common" column in the case of marriage when the child has the same order number for both spouses and also both present a declaration.

  • In the case of a different marriage or when the child born or adopted has a different order number for each spouse or when, in the same order number, one of the spouses does not present a declaration, the order number will be filled in the "holder" column.

    You must enter the number of taxpayers entitled to the deduction, indicating 1 if only one of the parents has the right to the deduction (example: Son of a common-law couple living with the two parents who file an individual tax return and one does not meet the tax base requirement) or 2 if the two parents have the right (e.g. Son of a common-law couple living with the two parents who file an individual tax return and both meet the tax base requirement).