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# 10.15.2. By multiple birth or adoption

In the case of multiple births or adoptions during the tax period, as a result of multiple births or two or more adoptions carried out on the same date, a deduction of 224 euros will be applied, provided that the children also meet 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 in joint taxation.

## 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:

1. 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)

2. 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)

When both parents or adopters are entitled to apply this deduction, the amount will be shared equally between them.

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 large families.

## Completion

In case of marriage and if both spouses are entitled to the deduction, you must check the box "common".

Otherwise, you must check the "Holder's" box. In this case, you must also indicate whether or not the children live with both parents or adoptive parents.