10.15.2. Due to multiple births or adoption

1. In general:

   • Amount

     246 euros for multiple births or adoptions, during the tax period, as a result of multiple births or two or more adoptions constituted on the same date.

   • Requirements and conditions

     • That children give the right to the application of the minimum for descendants.

     • 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.

   • 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

   This deduction will be compatible with the deduction for birth or adoption, during the tax period, with the deduction for the birth or adoption of a child with a disability and with the deduction for a large family.

2. For taxpayers who died before October 28:

   • Amount

     224 euros for multiple births or adoptions, during the tax period, as a result of multiple births or two or more adoptions constituted on the same date.

   • Requirements

     • That children give the right to the application of the minimum for descendants.

     • That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros, in individual taxation, or 40,000 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.

   • 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 will be compatible with the deduction for birth or adoption, during the tax period, with the deduction for the birth or adoption of a child with a disability and with the deduction for a large family.

Completion

In the case of marriage, if both spouses are entitled to the deduction, check the "Common" box.

In another case, or when there is a marriage you have opted for individual data capture or when one of the spouses does not submit a declaration, you will mark the "Of the Owner" box, additionally indicating whether or not the children live with both parents or adopters.