10.3.8. For multiple births or for two or more adoptions set up on the same date
As a result of multiple births or two or more adoptions set up on the same date, taxpayers will have the right to a deduction of 505 euros per child born or adopted in the tax period in which the birth or adoption is carried out. Only the deduction will be applied when the minor lives with the parent or adoptive parent.
The adoption shall be understood as carried out in the tax year in which the registration is carried out in the Spanish Civil Registry. When the registration is not required, the tax period in which the corresponding judicial or administrative decision takes place will be taken.
In the case of married couples or unions, the deduction will be prorated by equal parties in each of them when they opt for the filing of an individual declaration.
The above circumstances shall be understood to refer to the date of accrual of the tax.
A window will open for data capture, indicating the number of children who give entitlement to the deduction.
They will be reflected in the "Common" box when in the event of marriage the children generating the right to deduction are both spouses. Otherwise, they will be reflected in the "Holder's" box. in this case, you must also indicate the number of people who have the right to apply the deduction.