10,8,15. For multiple births or simultaneous adoptions

In the case of multiple births or simultaneous adoptions of two or more children that generate the right to apply the "tax-free threshold per descendant," in addition to the deduction for birth or adoption regulated in the previous section, the taxpayer may deduct the following amounts:

An amount equivalent to half of the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of two children that generate the right to apply the tax-free threshold per descendant.
An amount equivalent to the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been three or more children that generate the right to apply the tax-free threshold per descendant.

This deduction will also apply in cases of independent births or adoptions that have occurred in a period of twelve months.

The order number of the children born or adopted will be determined according to the provisions for the deduction for birth or adoption.

Increase in the deduction during the two years following the birth or adoption

In addition, the taxpayer may deduct 901 euros for the two years following the birth or adoption.

The same deduction will be applied in cases of independent births or adoptions that have occurred in a period of twelve months.

Requirements

The total taxable amount, less the personal and family tax-free threshold, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation

Outstanding balances

In the event that the taxpayer does not have sufficient autonomous community tax liability to apply the total deduction in the tax period in which generate the right to the same, the amount not deducted may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable.

When the entire deduction has not been exhausted in these periods, the amount remaining applicable may be requested

Completion

Note: If the situation of multiple births or simultaneous adoption has occurred in 2019, it should not be taken into account for the purposes of this deduction for children born or adopted in 2018, you will not have to fill in any box in this deduction, since the program will calculate automatically the amount of the deduction for the data provided in the previous deduction for the birth or adoption of children.

The programme will open a window in which it will reflect its situation, if multiple births took place or occurred during 2019 or simultaneous adoptions, in accordance with the legislation of the Autonomous Community, in which it defines, within the scope of this deduction, as births multiple or simultaneous adoptions, births or adoptions, regardless of whether they have taken place within the same period of twelve months.

The program distinguishes two situations, and the data to be reflected in each of the boxes are:

Multiple births or adoptions occurring simultaneously in 2019 . This is the case in which the situation of multiple births, simultaneous births, births or adoptions that are independent took place in 2019 , which are defined as occurring within a period of 12 months, always within the 2019 financial year, to which they join, in the event of the children born or adopted in 2018 have taken place within a period of twelve months.

In this first situation, the following details will be shown in the three boxes:
1. Amount of the deduction for children born or adopted in 2019, the Programme will reflect the amount of the deduction according to the data provided in the deduction for the birth or adoption of children.
2. In addition, you must indicate, if any, the amount of the deduction for the birth or adoption of children applied by you in the 2018 financial year by the children born or adopted in that year who are part of the birth or multiple adoption. The amount to be reflected will usually be the amount of box 0986 of the 2018 individual tax return, or 50% if you filed a joint tax return in that financial year.
3. "Deduction for multiple births applied by you in 2018, for children born or adopted in that year and who are part of the multiple childbirth in 2019, "if in 2018 she applied the deduction for multiple births or adoptions at the same time and the children who generated entitlement to it they form a multiple birth or adoption with children born or adopted in 2019, you must indicate the amount of the deduction for this concept applied in 2018 , the amount to be reflected will be the amount in box 0987 of the individual tax return of 2018 or 50% if you filed a joint tax return in that financial year.
Multiple births or adoptions occurring simultaneously in a period of twelve months. This section will be completed in the case of individual births or adoptions occurring in 2019, with also childbirth or individual adoption in the 2019 financial year, which, as it occurs within a period of 12 months, would fall within the concept of multiple births or simultaneous adoption according to the legislation of the Autonomous Community, and therefore with the right to apply this deduction.

In this second situation, you must enter the following details:
1. Number of children in the birth or multiple adoption, the number of children who are part of the multiple birth or adoption due to birth and/or adoption occurring within months.
2. You must indicate the amount of the deduction that you have entered in the box of the deduction for the birth or adoption of children applied by you in 2019 by the born or adopted child who forms part of the birth or multiple adoption.
3. In addition, you must indicate the amount of the deduction for the birth or adoption of children applied by you in the 2018 financial year by children born or adopted in that year who are part of the birth or multiple adoption. Normally the amount to be reflected will be the amount of box 0986 of the 2018 individual tax return, or 50% if you filed a joint tax return in that financial year.
4. In addition, you must indicate, if any, the amount of the deduction for multiple births applied by you in the 2018 financial year by the children born or adopted in that year who are part of the birth or multiple adoption. The amount to be reflected will be the amount of box 0987 of the 2018 individual tax return, or 50% if you filed a joint tax return in that financial year.