10.2.1. Due to the birth or adoption of the third or subsequent child
Amount and requirements
The birth or adoption of a third or subsequent child of the taxpayer will grant the right to the following deduction:
-
The deduction will be 500 euros for each birth or adoption of the third or successive children, applying only in the tax period in which said birth or adoption occurs.
-
The deduction will be 600 euros when the sum of the general tax base and the savings tax base, less the minimum for the taxpayer and the minimum for descendants, does not exceed 35,000 euros in the declaration joint and 21,000 euros in individual declaration.
-
The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live on the date of tax accrual (normally December 31). If you live with more than one taxpayer, and they file an individual return, the amount of the deduction will be prorated equally on the return of each of them.
The amounts of letters a and b are incompatible with each other.
When, in addition to the requirements established in the previous sections the differentiated tax regime is applicable, the amount of the deduction will increase by 20%, going from 500 to 600 euros in the case of section a. and from 600 to 720 euros in the case of section b.
Taxpayers who have their habitual residence in this fiscal year and in the following four years, in one of the rural settlements indicated in the following point, may benefit from this special regime.
In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.
Completion
If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you must check the box enabled for this purpose.
You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children born or adopted in the year, taking into account that It can only be entered in one of the two boxes.
In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of children born or adopted in the year.
In another case or when there is a marriage, you have opted for individual data capture, the number of children born or adopted in the year will be reflected in the "Of the owner" box, also indicating whether or not the children live with both parents.