10.2.1. For the birth or adoption of the third or subsequent child

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

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

   2. However, the deduction will be 600 euros when the sum of the general tax base and the taxable base of the savings, minus the taxpayer's minimum and the tax-free threshold for descendants, is not greater than 35,000 euros in a joint tax return and 21,000 euros in an individual tax return.

   3. The deduction will correspond to the taxpayer with whom the children who give entitlement to the deduction live. If they coexist with more than one taxpayer, and they present an individual tax return, the amount of the deduction will be prorated equally in the tax return of each of them.

   Completion

   In the event of marriage, if both spouses have the right to deduction, they 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, the number of children born or adopted in the year will be shown in the "Holder's" box. In this case, it is a duty to indicate whether or not the children live with both parents.