10.9.1. Due to the birth or adoption of a child

Taxpayers residing in the Autonomous Community of Catalonia may take a deduction of 150 euros for each of the parents for the sole reason of the birth or adoption of a child, which occurred during the tax period. The deduction will be 300 euros if it is a joint declaration of both parents or adopters.

Completion

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

In the case of marriage, the children born or adopted who give rise to the right to the deduction for both parents or adopters will be entered in box "Common" .

In another case or when there is a marriage you have opted for individual data capture, the children will be reflected in box "Owner".