10.15.1. By birth, adoption or foster care
Each taxpayer has the right to a deduction of 270 euros for each child born or adopted during the tax period, and also in cases of simple or permanent, administrative or judicial foster care, provided that the same meets, in turn, the other requirements that give the right to the application of the corresponding minimum for descendants established by the state regulations regulating the tax, and that the sum of the general liquidable base and the liquidable base of the taxpayer's savings is not greater than 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation. This requirement will be controlled by the program.
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:
In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
This deduction is compatible with the deduction for multiple births or adoption, with the deduction for the birth or adoption of a child with a disability and the deduction for large families.
When both parents or adopters are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
This deduction can also be applied in the two years following the birth or adoption (it can be applied in this declaration for children born or adopted in 2017 and 2018)
In the case of marriage and if both spouses are entitled to the deduction, you must indicate in box "Common" the number of children born or adopted.
Otherwise, the number of children born or adopted will be reflected in the "Holder" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the deduction. same. Children born or adopted in fiscal year 2019 will be completed in the first boxes, and in the following boxes those born or adopted in fiscal years 2017 and 2018.
In the case of minors in foster care, you must enter whether both spouses are entitled to the deduction, in box "Common" the number of minors in foster care. Otherwise, the number of minors in care will be reflected in the "Owner" box.
If the foster care is not for the entire financial year, you must indicate in the declaration the number of days and the number of minors in foster care. In any case, only minors in foster care that are in force on the date of accrual of the tax, normally December 31, should be indicated.