10.2.1. Due to the birth or adoption of the third or subsequent child

1. The birth or adoption of a third or successive child will grant the right to the following deduction:

   1. The deduction will be 500 euros for each birth or adoption of the third or successive children, applying only in the tax period in which said birth or adoption occurs.

   2. However, the deduction will be 600 euros when the sum of the general tax base and the savings tax base, less the minimum for the taxpayer and the minimum for descendants, does not exceed 35,000 euros in joint declaration and 21,000 euros in individual declaration.

   3. The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live. If you live with more than one taxpayer, and they file an individual return, the amount of the deduction will be prorated equally on the return of each of them.

   Completion

   In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of children born or adopted in the year.

   In another case or when there is a marriage you have opted for individual data capture, the number of children born or adopted in the year will be reflected in the "Of the owner" box. In this case, you must indicate whether or not the children live with both parents.