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Form 100. Personal Income Tax Declaration 2019

8,9,5,1,1. Requirements and conditions of application

Taxpayers who can benefit from the deduction

The following personal income tax taxpayers can benefit from this deduction:

  1. Women with children under three years of age with the right to apply the minimum for descendants, who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or Mutual Insurance regime.

    In the case of adoption or foster care, both pre-adoptive and permanent, the deduction may be made, regardless of the age of the minor, during the three years following the date of registration in the Civil Registry. When registration is not necessary, the deduction may be made during the three years following the date of the judicial or administrative resolution declaring it.

    When the adoption of a minor who has been in foster care, delegation of custody for pre-adoptive cohabitation or when there is a change in the foster care situation takes place, the deduction will be made during the time remaining until the completion of the period of adoption. three years mentioned above.

  2. In the event of the death of the mother, or when custody is attributed exclusively to the father or, where applicable, a guardian, the latter will have the right to make the pending deduction. In this case, the parent or guardian must meet the general requirements for applying the deduction established in point 1 above.

Deduction amount and limit

  • The differential tax rate may be reduced up to a maximum of 1,200 euros per year for each child under three years of age.
  • The deduction will be limited for each child to the total contributions and fees to Social Security and Mutual Insurance accrued in each tax period after birth, adoption or foster care. For these purposes, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.

Computation of the deduction

  • The deduction will be calculated proportionally to the number of months in which the requirements set forth in the previous section are simultaneously met, including the month of birth and not counting the month of completion of three years.
  • In the case of foster care or guardianship, if there are several foster carers or guardians with the right to apply the deduction with respect to the same foster or guardian, the amount will be prorated in equal parts.
  • In cases where both parents are of the same sex (two adoptive males; two women, a biological mother and another adoptive mother or two adoptive mothers) and both have the right to the deduction, for both carrying out an activity as a self-employed or employed person, the amount of the same will be prorated between them in each of the months in that both had the right. If, on the other hand, in any month only one person meets the requirements, only he or she will be entitled to apply the deduction in that month. The amount of the deduction applicable to each parent will be made based on the months in which each of them meets the requirements for its application, the resulting amount will be limited for each parent to the amount of their own contributions to Social Security or mutual insurance. in the tax period, regardless of whether individual or joint taxation is chosen.

Advance payment of the deduction

The State Tax Administration Agency may be requested to pay the deduction in advance for each of the months in which they are registered with Social Security or Mutual Insurance and contribute the minimum terms established by regulation. In these cases, the differential tax rate will not be reduced.


If, once all the payments corresponding to a financial year have been made, payments are missing until the deduction to which you are entitled is completed, or on the contrary payments have been made to which you are not entitled, it will be necessary to regularize the amount of the deduction in the tax return.