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Form 100. Personal Income Tax Return 2023

10.10.6. For multiple births

Amount

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

Requirements and conditions

  • The sum of the general and savings tax bases 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 for individual taxation and 45,000 euros for joint taxation (it being sufficient that one of the spouses meets the requirement of residence in these areas). In the case of large families residing in these municipalities or smaller local entities, there will be no limit on taxable 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 children will be entitled to take 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 shall be understood to refer to the date on which the tax accrues. 

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 will tick the box provided for this purpose.

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

Additionally, you must indicate in box " Common" or in the "Owner" box, as indicated below, the number of children born in the multiple birth, taking into account that the same child can only be recorded 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 other cases or when there is a marriage where the person has opted for individual data capture, the number of children born in the multiple birth will be reflected in the "Owner" box, indicating, additionally, whether or not the children live with both parents.