10,14,1. For the birth and 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 can be deducted:
600 Euros, in the case of the first child.
750 Euros, in the case of the second child.
- 900 Euros, in the case of the third party or subsequent children.
In the case of multiple births and multiple adoptions, the deduction corresponding to each child will be increased by 60 euros.
When they live with both parents or adoptive parents, the amount of the deduction, if they do not choose to file a joint tax return, will be made equally in the tax return of each of them.
If the number of children of each parent from the place to the application of a different amount, i.e. for one of these can be the first, and for the other the second or the other, both will apply the deduction according to the number of pre-existing children. In the case of joint tax return, the deduction will be the sum of what each would be entitled to in the individual tax returns.
To determine the order number of the children born or adopted in the year, all the children of the taxpayer must be counted, whether or not they live with the taxpayer, regardless of their age, marital status, place of residence or any other circumstance.
The number of children born or adopted in 2019 will be shown in the box corresponding to the order number of the child born or adopted.
The "Common" box will only be completed in the event of marriage when the children born or adopted are common to both spouses and have the same order number for both.
In another case, or when there is a license plate, you have chosen to take individual data, the data will be entered in the "Holder's" box. In this case, you must also indicate whether the children live with both parents or adoptive parents.
Additional details: In the case of multiple births or multiple adoptions, the number of children born in multiple births or adoptions must be indicated in the corresponding box, as indicated above.