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Form 100. Personal Income Tax Declaration 2019

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 may be deducted:

  • 600 euros, when it is the first child.

  • 750 euros, in the case of the second child.

  • 900 euros, in the case of the third or successive children.

In the case of multiple births and multiple adoptions, the deduction corresponding to each child will increase by 60 euros.

When they live with both parents or adopters, the amount of the deduction, if they do not choose to file a joint return, will be applied equally to 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 return, the deduction will be the sum of what would correspond to each person in the individual returns.

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


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.

In other cases, or when a married couple has opted for individual data collection, the data will be recorded in the "Of the Owner" box. In this case, you must also indicate if the children live with both parents or adopters.

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.