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Form 100. Personal Income Tax Return 2023

10.14.1. For the birth and adoption of children

Amount

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

  • 600 euros, in the case of the first child.

  • 750 euros, in the case of the second child.

  • 900 euros, in the case of the third or subsequent children.

In the case of multiple births and multiple adoptions, the deduction for each child will be increased by 60 euros.

When both parents or adoptive parents live together, the amount of the deduction, if they do not choose to file a joint return, will be applied in equal parts in the return of each of them.

In the event that the number of children of each parent gives rise to the application of a different amount, that is, for one of them it may be the first, and for the other the second or another, both will apply the deduction according to the pre-existing number of children. In the case of a joint declaration, the deduction will be the sum of what each person would be entitled to in their individual declarations.

To determine the order number of children born or adopted in the year, all of the taxpayer's children must be counted, whether or not they live with him or her, regardless of their age, marital status, place of residence or any other circumstance.

Completion

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

The number of children will be reflected in the box corresponding to the order number of the born or adopted child.

The "Common" box will only be completed in the case of marriage when the children born or adopted are common to both spouses and have the same order number for both.

Otherwise, or when there is a marriage where the data has been collected individually, the data will be entered in the "Of the Owner" box, indicating, additionally, whether the children live with both parents or adoptive parents.

Additional data: In the case of multiple births or multiple adoptions, you must indicate in the corresponding box, as stated above, the number of children born in multiple births or adopted in multiple adoptions.