10.15.1. By birth, adoption or foster care
Each taxpayer is entitled 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 child also meets the other requirements that give the right to apply the corresponding minimum for descendants established by the state regulations governing the tax, and that the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation. This requirement will be controlled by the program.
Limit
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 savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)
This deduction is compatible with the deduction for multiple birth 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 apply this deduction, the amount will be shared equally between them.
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)
Completion

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 also fill in the number of people who have the right to apply the deduction for these children, indicating 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 it. The first boxes will be filled in for children born or adopted in the 2019 fiscal year, and the following boxes will be filled in for children born or adopted in the 2017 and 2018 fiscal years.

In the case of minors in foster care, you must indicate whether both spouses are entitled to the deduction, in box "Common" the number of minors in foster care. Otherwise, the number of minors in foster care will be reflected in the "Holder" box.
If the foster care does not last for the entire year, the number of days and the number of minors in foster care must be indicated in the declaration. In any case, only those minors in foster care who are in force on the date the tax is due, normally December 31, should be indicated.