10.6.10. For birth or adoption of a child

Amount

€150 for each child born or adopted, who lives with the taxpayer on the date the tax is due.

In the event of the death of one of the parents during the year, the deceased is entitled to the deduction if he or she lived with the child on the date the tax accrual occurred.

In the event of the death of the child on a day other than December 31, there will be no right to the deduction.

Requirements

The taxable base for the period, after reductions for personal and family minimum, must be less than €31,485.

In the case of individual taxation, if both parents are entitled to the deduction, the amount will be prorated between them. If only one of them meets the requirements, that person will be the one who can apply the entire deduction.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of children who entitle you to 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 born or adopted, who generate the right to the deduction, are common to both spouses, the "Common" box will be filled in.

In other cases or when there is a marriage and you have opted for individual data capture, the "Of the Owner" box will be filled in, indicating, additionally, whether or not the children live with both parents or adoptive parents.