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Form 100. Personal Income Tax Declaration 2023

10.10.6. For multiple births

Amount

In the case of multiple births, taxpayers will have the right to apply a deduction of 300 euros per child born in the tax period.

Requirements and conditions

  • The sum of the general tax bases and savings must not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

    For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation (it being sufficient that one of the spouses meets the residency requirement in said areas). In the case of large families residing in said municipalities or smaller local entities, there will be no limit on tax bases.

    Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

  • Only parents who live with their unborn children will have the right to make the deduction.

  • When the children born live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

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

Completion

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants and you are part of a large family, you must check the box provided for this purpose.

If you have had your habitual residence in said municipalities or smaller local entities but are not part of a large family, you will indicate this by checking the corresponding box.

Additionally, you must reflect in the box " Common" or in the box "Owner", as indicated below, the number of children born in multiple births, taking into account that The same child can only be entered in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in the "Common" box the number of children born in the multiple birth.

In another case or when there is a marriage, you have opted for individual data capture, the number of children born in multiple births will be reflected in the "Headline" box, additionally indicating whether or not the children live with both parents.