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Form 100. Personal Income Tax Return 2019

10.13.10 By adoption or birth

Amount

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

  • 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 and savings tax bases cannot exceed 30,000 euros in an individual declaration and 50,000 euros in joint taxation.

  • When children born or adopted during the tax period live with both parents or adopters on the accrual date, they will apply half the deduction if both pay taxes individually and the full amount if they pay taxes jointly. In the event that the child or adopted child lives with only one of the parents or adopters, it will be the latter who can apply the full amount of the deduction.

    If custody and guardianship are shared, both parents or adopters will apply the deduction in half. In the event that the number of children of each parent gives rise to the application of a different amount (for example, for one of the parents it is their first child and for the other the second or another), both will apply the deduction that corresponds to the pre-existing number of children. In the case of a joint declaration, the deduction will be the sum of what would correspond to each one in the individual declarations.

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

Completion

  • You must indicate the order number that represents the child born or adopted in 2019 with respect to all the taxpayer's children.
  • 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 both submit a declaration.

  • In cases other than marriage or when, while married, the child born or adopted has a different order number for each spouse or when, having the same order number, one of the spouses does not file a declaration, the order number will be completed in the "owner" column.

    You must indicate the number of declarants entitled to the deduction, indicating 1 if only one of the parents is entitled to the deduction (example: child of a de facto couple who lives with both parents who file an individual tax return and one of them does not meet the tax base requirement) or a 2 if both parents are entitled (example: child of a de facto couple who lives with both parents who file an individual tax return and both meet the tax base requirement).