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Form 100. Personal Income Tax Return 2021

10.10.5. For multiple births

In the case of multiple births, taxpayers will be entitled to apply a deduction of 300 euros per child born in the tax period.

Requirements

  • The sum of the general and savings tax bases must not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

  • Only parents who live with their children will be entitled to take the deduction.

  • When the children born live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

  • The above circumstances shall be understood to refer to the date on which the tax accrues. 

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of children born in the multiple birth, taking into account that the same child can only be recorded in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in box "Common" the number of children born in the multiple birth.

In other cases or when there is a marriage where the person has opted for individual data capture, the number of children born in the multiple birth will be reflected in the "Owner" box, indicating, additionally, whether or not the children live with both parents.