10.11.2. For families with 2 sons and daughters

Amount and requirements 

250 euros when the taxpayer has, on the date the tax becomes due, two children who generate the right to apply the minimum for descendants.

500 euros when the taxpayer or any of the children who are entitled to apply this deduction have a degree of disability equal to or greater than 65%.

When more than one taxpayer is entitled to apply the deduction in respect of the same descendants, the amount will be prorated among them in equal parts.

Incompatibility

This deduction is incompatible with the "Large family" deduction

Completion

If you are entitled to this deduction, check the box provided for this purpose.

If for any of the children both parents have the right to this deduction or to the "Large Family" deduction (regardless of whether or not either of them applies) this will be reflected in the corresponding box.

In the event that the taxpayer is entitled to this deduction and the "Large Family" deduction, the program will calculate the most favorable one.