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Form 100. Personal Income Tax Return 2023

10.11.1. By birth or adoption of children

Amount and requirements

For each child born or adopted during the tax period, who lives with the taxpayer on the date the tax is due, the following amounts may be deducted: 

  • 300 euros , provided that the total taxable base less the personal and family minimums for the purposes of Personal Income Tax is greater than 22,000 euros. In the case of multiple births, this deduction will amount to 360 euros for each child.

  • 360 euros, provided that the total taxable base less the personal and family minimums for the purposes of Personal Income Tax is less than or equal to 22,000 euros. This amount will be 1,200 euros if it is the second child and 2,400 euros if it is the third or subsequent child.

  • The above amounts will be increased by 20% for taxpayers residing in municipalities with fewer than 5,000 inhabitants, and those resulting from merger or incorporation procedures.

  • The amounts set for this deduction, set out above, will be doubled in the event that the newborn or adopted child has been recognised as having a disability of 33% or more. 

This deduction will extend to the two tax periods following the birth or adoption, provided that the born or adopted child lives with the taxpayer on the date of accrual of the tax corresponding to each of them, according to the following amounts and income limits: 

  • 300 euros, provided that the total taxable base less the personal and family minimums for personal income tax purposes is between 22,000.01 and 31,000 euros.

  • 360 euros for the first child, 1,200 euros for the 2nd child and 2,400 euros for the third and subsequent children, provided that the total taxable base less the personal and family minimums for personal income tax purposes is less than or equal to 22,000 euros.

When, during the tax period of birth or adoption, or in the two following periods, the children live with both parents, the deduction will be applied equally in the declaration of each of them.

Completion

You must indicate in box " Common" or in the box "Of the owner", as indicated below, the number of children, taking into account that the same child can only be entered in one of the two boxes.

In section A) you will indicate the number of children born or adopted in the year according to the order number and indicate whether or not they are persons with disabilities. In the case of marriage, when the child represents the same order number for both spouses, the "Common" box will be filled in. In another case, or when there is a marriage, you have opted for individual data capture, they will be recorded in the "Of the owner" box, indicating, additionally, whether or not the children live with both parents or adoptive parents.

In addition, if taking into account all the children of either parent, the order number of the child is different from that reflected in the "Common" or "Of the owner" box, the "Order number in joint taxation" box will be completed.

Finally, if applicable, please provide any additional information requested.

In section B) you must indicate the children born or adopted in the two previous years who, in accordance with the provisions of the previous section, gave rise to the right to the deduction in those years.