10.15.2. Due to multiple births or adoption
For multiple births or adoptions, during the tax period, as a result of multiple births or two or more adoptions constituted on the same date, a deduction of 224 euros will be applied, provided that the children meet, 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 in joint taxation.
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
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 will be compatible with the deduction for birth or adoption, during the tax period, with the deduction for the birth or adoption of a child with a disability and with the deduction for a large family.
In the case of marriage and if both spouses are entitled to the deduction, you must check the "common" box.
Otherwise, you must check the "Owner" box. In this case, you must also indicate whether or not the children live with both parents or adopters.