10.2.1. For 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:
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The deduction will be 500 euros for each birth or adoption of the third or subsequent children, applying only in the tax period in which said birth or adoption occurs.
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The deduction will be 600 euros when the sum of the general tax base and the savings tax base, less the taxpayer's minimum and the minimum for descendants, is not greater than 35,000 euros in a joint declaration and 21,000 euros in an individual declaration.
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The deduction will correspond to the taxpayer with whom the children who entitle them to the deduction live on the date the tax is due (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 in 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 be increased 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 year and 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 married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.
Completion
If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you will check the box provided for this purpose.
You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of children born or adopted in the year, taking into account that it can only be recorded in one of the two boxes.
In the case of marriage, if both spouses are entitled to the deduction, they 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 and you have opted for individual data capture, the number of children born or adopted in the year will be reflected in the "Of the holder" box, also indicating whether or not the children live with both parents.