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 person in the cases 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 the application of the minimum for descendants.

• That the placement includes the entire tax period. Otherwise, said 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 the application of this deduction, its amount will be prorated between them in equal parts.

• This deduction can also be applied in the two 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 taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100

2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

This deduction is compatible with the deduction for multiple births 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 reflect in the "Common" box or in the "Owner's" box, as indicated below, the number of children or minors in care who give the right to the deduction, taking into account that the same child or minor can only be recorded in one of the two boxes.

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

   In the case of marriage when both spouses have the right to the deduction, you must indicate in the "Common" box the number of children born or adopted.

   In another case, or when there is a marriage, the spouses have opted for individual data capture or when one of them does not submit a declaration, the number of children born or adopted will be reflected in the "Owner's" box.

   In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting 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 the deduction. same.

2. For family foster care: In the case of minors in foster care, it must reflect separately the persons fostered throughout the tax period and those fostered during part of the tax period.

   In the "Common" box, enter the number of minors taken in when both spouses have the right to the deduction.

   In another case, or when there is a marriage, the spouses have opted for individual data capture or when one of them does not submit a declaration, the number of minors in care and the number of declarants with the right to the deduction.

   In the case of people welcomed for part of the period, it will indicate the sum of the number of days of duration of the placement.