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Form 100. 2019 Personal Income Tax return

10.5.7. By birth or adoption of children

For each child born or adopted in the tax period, who lives with the taxpayer, the following amounts may be deducted:

  • 200 Euros, in the case of the first or second child.

  • 400 Euros, in the case of the third party.

  • 600 Euros, in the case of the fourth.

  • 700 Euros, in the case of the fifth or subsequent months.

Children with disabilities of 65% or more: 100

If the child born or adopted has a physical, mental or sensory disability of 65 per cent or more, and 100 has lived with the taxpayer continuously from the date of birth or adoption until the end of the tax period, in addition the following deduction may be applied:

  • 400 Euros, in the case of the first or second child suffering from this disability.

  • 800 Euros, in the case of the third or subsequent child suffering from this disability, provided that the previous children with disabilities live longer.

When both parents or adoptive parents have the right to deduction and do not opt for joint taxation, their amount will be prorated among them by equal parts.

Only taxpayers who have not obtained income in the financial year in which the right to deduction is due will be entitled to apply this deduction for amount greater than 39,000 euros in its general tax base added to the savings tax base and in the event of joint taxation, when the family unit has not obtained income for an amount greater than 52,000 euros.

The order number of the born or adopted child will be determined by taking care of the children living with the taxpayer at the date of accrual of the tax (usually on 31 December 2019), with both natural and adopted children being computed.

Children born or adopted who, depending on the taxpayer, are considered to be living with the taxpayer, among others, in specialised centres


The data will be reflected in the corresponding row according to the order number represented by the born or adopted child. If several children were born or adopted during the year, each of them will be reflected in the row corresponding to their order number. For example, if two children have been born, which are the second and third, in the row corresponding to "first or second" 1 will be reflected and in the row "third" 1 will also be recorded.

The above data will be reflected in the "Common" box when in the event of marriage the children generating the right to deduction are both spouses.

Otherwise, these details will be reflected in the "Holder's" box. In this case, you must also indicate the number of people entitled to apply the deduction.

Note: In the case of children born or adopted in 2019 with a disability of 65% or more, they will also be related 100 in the window specific section, reflected in the row corresponding to their order number, among those with the degree of disability required according to the same criteria mentioned above.