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Form 100. Personal Income Tax Return 2019

10.14.1. For the birth and adoption of children

For each child born or adopted during the tax period, who lives with the taxpayer on the tax accrual date, the following may 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 or subsequent children.

In the case of multiple births and multiple adoptions, the deduction for each child will be increased by 60 euros.

When both parents or adoptive parents live together, the amount of the deduction, if they do not choose to file a joint return, will be applied in equal parts in the return of each of them.

In the event that the number of children of each parent gives rise to the application of a different amount, that is, for one of them it may be the first, and for the other the second or another, both will apply the deduction according to the pre-existing number of children. In the case of a joint declaration, the deduction will be the sum of what each person would be entitled to in their individual declarations.

To determine the order number of children born or adopted in the year, all of the taxpayer's children must be counted, whether or not they live with him, regardless of their age, marital status, place of residence or any other circumstance.

Completion

The number of children born or adopted in 2019 will be reflected in the box corresponding to the order number of the child born or adopted.

Box "Common" will only be completed in the case of marriage when the children born or adopted are common to both spouses and have the same order number for both.

Otherwise, or when there is a marriage and the individual data collection has been chosen, the data will be entered in the "Of the Owner" box. In this case you must also indicate whether the children live with both parents or adoptive parents.

Additional data : In the case of multiple births or multiple adoptions, you must indicate in the corresponding box as indicated above the number of children born in the multiple birth or multiple adoptions.