10.6.10. For birth or adoption of a child

Deduction amount

€100 for each child born or adopted, who lives with the taxpayer on the date of tax accrual.

In the event of the death of one of the parents during the year, the deceased is entitled to the deduction if they lived with the child on the date the tax accrued.

In the event of the death of the child, on a day other than December 31, there will be no right to the deduction

Requirements

The taxable base for the period, after reductions for personal and family minimum, must be less than €31,485.

In the case of individual taxation, if both parents are entitled to the deduction, the amount will be prorated between them. If only one of them meets the requirements, it will be that one who can apply the entire deduction.

Completion

In the case of marriage when the children born or adopted, who generate the right to deduction, are common to both spouses, the "Common" box will be completed.

Otherwise, the "Owner" box will be completed, additionally indicating whether or not the children live with both parents or adopters.