10.5.7. By birth or adoption of children

Amount

1. For each child born or adopted in the tax period, who lives with the taxpayer, the following amounts may be deducted:

   • 240 euros, in the case of the first or second child.

   • 480 euros, in the case of the third party.

   • 720 euros, when it comes to the fourth.

   • 840 euros, in the case of the fifth or subsequent ones.

2. Children with disabilities equal to or greater than 65%

   In the event that the born or adopted child has a physical, mental or sensory disability equal to or greater than 65%, and has lived with the taxpayer uninterruptedly from birth or adoption until the end of the tax period, additionally The following deduction may be applied:

   • 480 euros, when it is the first or second child who suffers from said disability.

   • 960 euros, in the case of the third or subsequent child who suffers from said disability, as long as the previous children with disabilities survive.

Requirements and conditions

• When both parents or adopters have the right to the deduction and do not opt for joint taxation, the amount will be prorated between them in equal parts.

• Only taxpayers who have not obtained income in the year in which the right to deduction arises will have the right to apply this deduction for an amount greater than 42,900 euros in their general tax base added to the savings tax base and in the case of taxation. jointly, when the family unit has not obtained income of more than 57,200 euros.

• The determination of the order number of the born or adopted child will be carried out taking into account the children who live with the taxpayer on the date of accrual of the tax, counting both natural and adopted children.

• Among others, born or adopted children who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.

Completion

The data will be reflected in the corresponding row according to the order number that represents the born or adopted child, taking into account that the same child should only be reflected in the "Common" box or in the "Owner's" box.

If during the year there has been the birth or adoption of several children, each of them will be reflected in the row corresponding to their order number. For example, if there has been the birth of two children, who are the second and the third, in the row corresponding to "first or second" 1 will be reflected and in the row corresponding to "third" 1 will also be recorded.

The above data will be reflected in the "Common" box when, in the case of marriage, the children who generate the right to the deduction belong to both spouses and the order number is the same for both.

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

In the case of children born or adopted during the year with disabilities equal to or greater than 65%, they will be listed, additionally, in the specific section of the window, reflected in the row corresponding to their order number among those who have the degree of disability. disability required according to the same criteria mentioned above.