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Form 100. Personal Income Tax Declaration 2022

10.3.8. For multiple births or for two or more adoptions constituted on the same date

Amount

As a result of multiple births or two or more adoptions constituted on the same date, taxpayers will be entitled to a deduction of 1,000 euros per child born or adopted in the tax period in which the birth or adoption.

Requirements and conditions

  • The deduction will only be applicable when the minor lives with the parent or adopter.

  • The adoption will be deemed to have been carried out in the tax year in which the registration in the Spanish Civil Registry takes place. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution occurs will be taken into account.

  • In the case of marriages or de facto unions, the deduction will be prorated equally in the declaration of each of them when they choose to file an individual declaration.

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 "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, when the children who generate the right to the deduction belong to both spouses, they will be reflected in the "Common" box.

In another case or when there is a marriage you have opted for individual data capture, they will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction.