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Form 100. Personal Income Tax Declaration 2022

10.3.15. Due to the birth or adoption of second and successive children in councils at risk of depopulation

Amount

300 euros for each second and subsequent child, born or adopted in the tax period.

Requirements and conditions

  • The minor must live with the declarant on the date the tax accrues.

    However, in the case of the death of the minor prior to the accrual date, the parents may apply the deduction if the minor lived with them on the date of death.

  • The declarant must have his habitual residence in councils at risk of depopulation .

    The concept of habitual residence will be determined in accordance with the criteria established in article 9 of the LIRPF referring to the rural area that gives the right to the application of the deduction.

  • The tax base cannot exceed €35,000 in individual taxation or €45,000 jointly.

  • The deduction will only be applicable in cases where the taxpayer cohabits with the rest of the family unit.

  • When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them, applying it to those who meet the requirements to apply the tax benefit.

    The above circumstances will be understood to refer to the date of accrual of the tax.

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.

The "Common" box will be completed only in the case of marriage when the children born or adopted during the year are common to both spouses and both have the right to apply the deduction.

In another case, or when in the case of marriage an individual data capture has been chosen, the number of children will be reflected in the "Of the Owner" box. In this case, you must additionally indicate whether the children live with both parents or adopters by entering "YES" or "NO" as appropriate.