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Form 100. Personal Income Tax Return 2023

10.12.1. By birth or adoption of children

Amount

Taxpayers will be able to deduct 721.70 euros for each child born or adopted.

The deduction applies both in the tax period in which the birth or adoption occurs and in the two following tax periods.

In the case of multiple births or adoptions, the amount corresponding to the first tax period in which the deduction is applied will be increased by 721.70 euros for each child.

Requirements

  • Only parents who live with their newborn or adopted children will be entitled to the deduction. When children born or adopted 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 sum of the general tax base and the savings base must not exceed 30,930 euros in individual taxation and 37,322.20 euros in the case of joint taxation.

  • The sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part may not exceed 61,860 euros.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return.

Children born or adopted in 2021 and 2022

The amount of the deduction and the base limits set out above will be applicable to children born or adopted from 1 January 2023.

In the case of birth or adoption in 2021 and 2022, the amount will be 600 euros for each child born or adopted, the sum of the general tax base and the savings base must not exceed 30,000 euros in individual taxation and 36,200 euros in the case of joint taxation and the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be part may not exceed 60,000 euros.

Completion

If you pay taxes individually and the sum of the general and savings tax bases of all members of the family unit of which you may be a part exceeds 61,860 or 60,000 euros (for those born or adopted in 2021 or 2022), you will not complete the data requested for this deduction.

In all other cases, you will reflect in box " Common" or in the box "Of the owner", as indicated below, the number of children born or adopted, taking into account that the same child can only be recorded in one of the two boxes.

For children born or adopted during the year:

  • In the case of marriage when the children common to the spouses live with both parents or adoptive parents, the information will be reflected in box " Common".

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

  • Additional Information: In the case of multiple births or adoptions, the number of children will be indicated as set out in the previous point.

For children born or adopted in the two previous years:

  • In the case of marriage when the children common to the spouses live with both, the information will be reflected in the "Common" box.

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