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Form 100. 2020 Personal Income Tax Return Declaration

10.13.10 By adoption or birth

Amount

taxpayers may deduct , for each child born or adopted in the tax period in which the birth or adoption occurs, the following amounts: 

  • 100 euros if it is the first child.

  • 200 euros if it is the second child.

  • 300 euros if it is the third or subsequent child

Requirements

  • The sum of the general tax bases and savings cannot exceed 30,000 euros in individual declaration and 50,000 euros in joint taxation.

  • When the children live with both parents on the accrual date, they will apply the deduction in half if both are taxed individually and for the full amount if they are taxed jointly. If you live with only one of the parents, this will be the one who can apply the full amount of the deduction. If one of the parents does not meet the tax base limit requirement, the full amount of the deduction may be applied by the other parent who meets it.

  • If the number of children gives rise to the application of a different amount, both will apply the corresponding deduction based on the pre-existing number of children. If this circumstance occurs, the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual.

Completion

You must indicate the order number that represents the child born or adopted in the year with respect to all the taxpayer's children.

  • The completion will be done in the "common" column in the case of marriage when the child has the same order number for both spouses and both spouses also present a declaration.

  • In cases other than marriage or when there is a marriage, the child born or adopted has a different order number for each spouse or when one of the spouses has the same order number and does not present a declaration, the order number will be completed in the column "holder ".

    You must enter the number of taxpayers entitled to the deduction, indicating 1 if only one of the parents is entitled to the deduction (example: child of a common-law couple who lives with both parents who file an individual declaration and one does not meet the tax base requirement) or a 2 if both parents are entitled (example: child of a de facto couple who lives with both parents who file an individual declaration and both meet the tax base requirement).