10.8.15. For multiple births or simultaneous adoptions

In the case of multiple births or simultaneous adoptions of two or more children that generate the right to apply the "minimum per descendant", in addition to the deduction for birth or adoption regulated in the previous section, the taxpayer may deduct the following amounts:

An amount equivalent to half of the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of two children who generate the right to apply the minimum per descendant.
An amount equivalent to the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of three or more children that generate the right to apply the minimum per descendant.

This deduction will also apply in the case of independent births or adoptions that have occurred within a twelve-month period.

The order number of children born or adopted will be determined in accordance with the provisions for the deduction for birth or adoption.

In addition, the taxpayer will be able to deduct 901 euros during the two years following the birth or adoption.

The same deduction will apply in the case of independent births or adoptions that have occurred within a twelve-month period.

Requirements

That the total taxable base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

Outstanding balances to be applied

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion

If the situation of multiple birth or simultaneous adoption occurred in the 2021 financial year, without having to take into account for the purposes of this deduction the children born or adopted in the 2020 financial year, you will not have to fill in any box in this deduction, since the program will automatically calculate the amount of the deduction based on the data provided in the previous deduction for the birth or adoption of children.

The program will open a window in which you must reflect your situation, if during the year 2021 multiple births or simultaneous adoptions have occurred or occurred, in accordance with the legislation of the Autonomous Community, which defines, within the scope of this deduction, as multiple births or simultaneous adoptions, independent births or adoptions if these have occurred within the same twelve-month period.

The program distinguishes two situations, and the data to be reflected in each of the boxes are:

Multiple births or simultaneous adoptions in 2021. This is the case where multiple births, simultaneous adoptions, or independent births or adoptions have occurred in the 2021 financial year, defined as occurring within a 12-month period, always within the 2021 financial year, to which are added, if they have occurred, the children born or adopted in the 2020 financial year, within a twelve-month period.

Within this first situation the following data will be reflected in the three boxes:
1. Amount of the deduction for children born or adopted in 2021, the Program will reflect the amount of the deduction based on the data provided in the deduction for the birth or adoption of children.
2. Additionally, you must indicate, if applicable, the amount of the deduction for the birth or adoption of children applied by you in the 2020 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for the 2020 fiscal year, or 50% if you filed a joint return in that fiscal year.
3. “Deduction for multiple births applied by you in the 2020 fiscal year, for the children born or adopted in that year and who are part of the multiple birth in 2021”, if in 2020 you applied the deduction for multiple births or simultaneous adoptions and the children who generated the right to it form a multiple birth or adoption with the children born or adopted in 2021, you must indicate the amount of the deduction for that concept applied in 2020, the amount to be reflected will be the amount in box 0987 of the 2020 individual return or 50% if you filed a joint return in that fiscal year.
Multiple births or simultaneous adoptions occurring within a twelve-month period. This section will be completed in the case of individual births or adoptions that occurred in the year 2021, and there were also individual or multiple births or adoptions in the year 2020, which, occurring within a 12-month period, would fall within the concept of multiple birth or simultaneous adoption according to the legislation of the Autonomous Community, and therefore with the right to apply this deduction.

Within this second situation you must indicate the following data:
1. Number of children from multiple births or adoptions, reflecting the number of children who are part of the multiple birth or adoption because the births and/or adoptions occurred within a period of twelve months.
2. You must indicate the amount of the deduction that you have entered in the box for the deduction for the birth or adoption of children applied by you in this 2021 tax year for the child born or adopted who is part of the multiple birth or adoption.
3. Additionally, you must indicate the amount of the deduction for the birth or adoption of children applied by you in the 2020 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for the 2020 fiscal year, or 50% if you filed a joint return in that fiscal year.
4. Additionally, you must indicate, if applicable, the amount of the deduction for multiple births applied by you in the 2020 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. The amount to be reflected will be the amount in box 0987 of the individual return for the 2020 fiscal year, or 50% if you filed a joint return in that fiscal year.