10.15.1. By birth, adoption or foster care

In general:
- Amount
  - 300 euros for each child born or adopted during the tax period.
  - 300 euros for each foster person in the cases of family, emergency, temporary or permanent, administrative or judicial foster care during the tax period
- Requirements and conditions
  - That the child or foster child gives the right to the application of the minimum for descendants.
  - That the placement includes the entire tax period. Otherwise, said amount will be prorated based on the number of days of duration of the foster care.
  - That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.
  - When both parents or adopters are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
  - This deduction can also be applied in the two years following the birth or adoption.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros, in joint taxation.
  
  When the sum of the general taxable base and the taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:
  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100
  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
For taxpayers who died before October 28:
- Amount
  - 270 euros for each child born or adopted during the tax period.
  - 270 euros for each foster child in cases of simple or permanent, administrative or judicial family foster care during the tax period.
- Requirements
  - That the child or foster child gives the right to the application of the minimum for descendants.
  - That the placement includes the entire tax period. Otherwise, said amount will be prorated based on the number of days of duration of the foster care.
  - That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros.
  - When both parents or adopters are entitled to the application of this deduction, its amount will be prorated between them in equal parts.
  - This deduction can also be applied in the two years following the birth or adoption.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

This deduction is compatible with the deduction for multiple births or adoption, with the deduction for the birth or adoption of a child with a disability and the deduction for large families.

Completion

You must reflect in the "Common" box or in the "Owner's" box, as indicated below, the number of children or minors in care who give the right to the deduction, taking into account that the same child or minor can only be recorded in one of the two boxes.

In the case of marriage when both spouses have the right to the deduction, you must indicate in the "Common" box the number of children born or adopted.

In another case, or when there is a marriage, the spouses have opted for individual data capture or when one of them does not submit a declaration, the number of children born or adopted will be reflected in the "Owner's" box.

In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the deduction. same.

Children born or adopted in the financial year will be completed in the first boxes and children born or adopted in the previous two years in the following boxes.
In the case of minors in foster care, you must enter in box "Common" the number of minors in foster care when both spouses are entitled to the deduction.

In another case, or when there is a marriage, the spouses have opted for individual data capture or when one of them does not submit a declaration, the number of minors in care and the number of declarants with the right to the deduction.

It will reflect the number of people in shelter status on the date of tax accrual, normally December 31, differentiating the number of people sheltered during the entire tax period and the number of people sheltered during part of the period, indicating, in this case, the number of days of foster care.