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Form 100. Personal Income Tax Return 2023

10.3.6. For multiple births or for two or more adoptions constituted on the same date

Amount

As a result of multiple births or two or more adoptions carried out on the same date, taxpayers will be entitled to a deduction of 1,000 euros per child born or adopted in the tax period in which the birth or adoption takes place.

Requirements and conditions

  • The deduction will only apply when the minor lives with the parent or adoptive parent.

  • Adoption will be deemed to have taken place in the tax year in which registration in the Spanish Civil Registry is carried out. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution is issued will be taken into account.

  • In the case of marriages or de facto unions, the deduction will be prorated equally in the declaration of each of them when they choose to file an individual declaration.

The above circumstances shall be understood to refer to the date on which the tax accrues.

Completion

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

In the case of marriage, when the children who generate the right to the deduction are common to both spouses, they will be reflected in the "Common" box.

In other cases or when there is a marriage and you have opted for individual data capture, this will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction.