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Form 100. Personal Income Tax Declaration 2021

10.11.1. By birth or adoption of children

For each child born or adopted in the tax period, who lives with the taxpayer on the tax accrual date, the following amounts may be deducted: 

  • 300 euros , provided that the total taxable base less the personal and family minimums for Personal Income Tax purposes was greater than 22,000.0 euros. In the case of multiple births, this deduction will amount to 360 euros for each child.

  • 360 euros, provided that the total tax base less the personal and family minimums for Personal Income Tax purposes was less than or equal to 22,000 euros. This amount will be 1,200 euros if it is the second child and 2,400 euros if it is the third or subsequent child.

  • The above amounts will be increased by 20% for taxpayers residing in municipalities with less than 5,000 inhabitants, and those resulting from merger or incorporation procedures.

  • The amounts set for this deduction, set out above, will be doubled in the event that the born or adopted child has a recognized degree of disability equal to or greater than 33%. 

This deduction will be extended to the two tax periods following the birth or adoption, provided that the born or adopted child lives with the taxpayer on the tax accrual date that corresponds to each of them, according to the following amounts and income limits: 

  • 300 euros, provided that the total tax base less the personal and family minimums for personal income tax purposes was between 22,000.01 and 31,000 euros.

  • 360 euros for the first child, 1,200 euros for the 2nd child and 2,400 for the third and subsequent children, provided that the total tax base less the personal and family minimums for personal income tax purposes was less than or equal to 22,000 euros. 

When in the tax period of birth or adoption, or in the following two, the children live with both parents, the deduction will be made in equal parts in the declaration of each of them.

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children, taking into account that the same child can only be recorded in one of the two boxes.

You must indicate in section A) the number of children born or adopted during the year. In the case of marriage, the "Common" box will be completed when the child represents the same order number for both spouses. In another case, or when there is a marriage you have opted for individual data capture, you will complete the "Of the owner" box indicating whether or not the children live with both parents or adopters. Additionally, you will complete the "Order number in joint taxation" box if, taking into consideration all the children of either parent, the child's order number is different from the one reflected in the "Common" or "Owner's" box.

Finally, if this is the case, you will provide the additional information requested.

In section B) must indicate the children born or adopted in the two previous years that gave rise to the right to the deduction in those years in accordance with the provisions of the previous section.