10.9.1. By birth or adoption of a child
On the autonomous region of the total tax liability of taxpayers residing in the Autonomous Community of Catalonia, a deduction of 150 euros may be made for each of the parents for the only fact of the birth or adoption of a child, occurring during the tax period. The deduction will be 300 euros if it is a joint declaration of both parents or adoptive parents.
In the event of marriage, children born or adopted who give rise to the deduction right to both parents or adoptive parents will be entered in the "Common" box.
Otherwise, it will be recorded in the "Holder" box.