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Form 100. Personal Income Tax Declaration 2019

10.3.8. For multiple births or for two or more adoptions constituted on the same date

As a consequence of multiple births or two or more adoptions constituted on the same date, taxpayers will be entitled to a deduction of 505 euros per child born or adopted in the tax period in which the birth or adoption. The deduction will only be applicable when the minor lives with the parent or adopter.

The adoption will be deemed to have been carried out in the tax year in which the registration in the Spanish Civil Registry takes place. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution occurs will be taken into account.

In the case of marriages or de facto unions, the deduction will be prorated equally in the declaration of each of them when they choose to file an individual declaration.

The above circumstances will be understood to refer to the date of accrual of the tax.


A data capture window will open in which you must indicate the number of children who qualify for the deduction.

They will be reflected in the "Common" box when, in the case of marriage, the children who generate the right to the deduction belong to both spouses. Otherwise, they will be reflected in the "Owner" box; in this case you must also indicate the number of people who have the right to apply the deduction.