10.15.2. By multiple birth or adoption

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 carried out 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 apply this deduction, the amount will be shared equally between them.
- 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 savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
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 large families.
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 carried out 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 apply this deduction, the amount will be shared equally between them.
- 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 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

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 large families.

Completion

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

Otherwise, or when there is a marriage and you have opted for individual data capture or when one of the spouses does not file a declaration, you will check the "Of the Holder" box, indicating, additionally, whether or not the children live with both parents or adoptive parents.