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Form 100. Personal Income Tax Return 2023

10.13.10 By adoption or birth

Amount

Taxpayers may deduct the following amounts for each child born or adopted in the tax period in which the birth or adoption occurs: 

  • 100 euros if it is the first child.

  • 200 euros if it is the second child.

  • 300 euros if it is the third or subsequent child

Requirements

  • The sum of the general and savings tax bases cannot exceed 30,000 euros for individual tax returns and 50,000 euros for joint tax returns.

  • When children live with both parents on the accrual date, they will apply half the deduction if both pay taxes individually and the full amount if they pay taxes jointly. 

    If you live with only one of your parents, it will be he or she who can apply the full amount of the deduction.

    If one of the parents does not meet the requirement of the taxable base limit, the full amount of the deduction may be applied by the other parent who meets it.

  • If the number of children gives rise to the application of a different amount, both will apply the deduction that corresponds to the pre-existing number of children.

    If this circumstance occurs and the declaration is joint, the deduction will be the sum of what would correspond to each one if the declaration were individual.

Completion

You must indicate in box " Common" or in the box "Of the holder", 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.

  • The completion will be done, according to the order number, in the "Common" column in the case of marriage when the child has the same order number for both spouses and, in addition, both submit a declaration.

  • In cases other than marriage or, when there is a marriage and the child born or adopted has a different order number for each spouse or, when having the same order number one of the spouses does not present a declaration, the order number that represents the child born or adopted will be completed in the "Of the holder" column.

    In this case, you must indicate the number of declarants entitled to the deduction, indicating 1 if only one of the parents is entitled to the deduction (example: child of a de facto couple who lives with both parents who file an individual tax return and one of them does not meet the tax base requirement) or a 2 if both parents are entitled (example: child of a de facto couple who lives with both parents who file an individual tax return and both meet the tax base requirement).