10.15.1. By birth, adoption or foster care

Amount

• 300 euros for each child born or adopted during the tax period.

• 300 euros for each foster child in the case of family, emergency, temporary or permanent, administrative or judicial foster care during the tax period

Requirements and conditions

• That the child or foster child gives the right to apply the minimum for descendants.

• That the acceptance covers the entire tax period. Otherwise, this amount will be prorated based on the number of days of duration of the foster care.

• That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.

• When both parents or adopters are entitled to apply this deduction, the amount will be shared equally between them.

• This deduction can also be applied in the two fiscal years following the birth or adoption.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)

This deduction is compatible with the deduction for multiple birth or adoption, with the deduction for the birth or adoption of a child with a disability and the deduction for large families.

Completion

You must indicate in the "Common" box or in the "Of the holder" box, as indicated below, the number of children or foster children who entitle you to the deduction, taking into account that the same child or minor can only be entered in one of the two boxes.

1. By birth or adoption: The form will be filled out on the one hand for children born or adopted in the year and on the other for those born or adopted in the two previous years. 

   In the case of marriage when both spouses are entitled to the deduction, the number of children born or adopted must be indicated in the "Common" box.

   Otherwise, or when the spouses are married and have opted for individual data entry or when one of them does not file a declaration, the number of children born or adopted will be reflected in the "Of the Owner" box.

   In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.

2. For foster care: In the case of minors in foster care, the persons who were fostered during the entire tax period must be reported separately from those who were fostered during part of the tax period.

   In the "Common" box you will enter the number of minors taken in when both spouses are entitled to the deduction.

   Otherwise, or when the spouses are married and have opted for individual data capture or when one of them does not file a declaration, the number of minors in foster care and the number of declarants entitled to the deduction will be reflected in the "Holder" box.

   In the case of persons who are cared for for part of the period, the sum of the number of days of the duration of the care will be indicated.