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

As a result of multiple births or two or more adoptions carried out 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 takes place. The deduction will only apply when the minor lives with the parent or adoptive parent.

Adoption will be deemed to have taken place in the tax year in which registration in the Spanish Civil Registry is carried out. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution is issued 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 shall be understood to refer to the date on which the tax accrues.

Completion

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 are from both spouses. Otherwise, they will be reflected in the "Of the Holder" box; in this case, you must also indicate the number of people who have the right to apply the deduction.