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Form 100. Personal Income Tax Return 2023

10.5.7. By birth or adoption of children

Amount

  1. For each child born or adopted during the tax period, who lives with the taxpayer, the following amounts may be deducted:

    • 240 euros, when it is the first or second child.

    • 480 euros, in the case of the third party.

    • 720 euros, for the fourth.

    • 840 euros, when it is the fifth or subsequent ones.

  2. Children with disabilities of 65% or more

    In the event that the child born or adopted has a physical, mental or sensory disability equal to or greater than 65%, and has lived with the taxpayer uninterruptedly from birth or adoption until the end of the tax period, additionally the following deduction may be applied:

    • 480 euros, when it is the first or second child who suffers from said disability.

    • 960 euros, in the case of the third or subsequent child who suffers from such a disability, provided that the previous children with disabilities survive.

Requirements and conditions

  • When both parents or adopters are entitled to the deduction and do not opt for joint taxation, the amount will be shared equally between them.

  • Only taxpayers who have not obtained income in the year in which the right to the deduction arises for an amount greater than 42,900 euros in their general tax base added to the savings tax base will be entitled to apply this deduction and in the case of joint taxation, when the family unit has not obtained income for an amount greater than 57,200 euros.

  • The determination of the order number of the born or adopted child will be made taking into account the children who live with the taxpayer on the date of accrual of the tax, taking into account both natural and adopted children.

  • The following will be considered to live with the taxpayer, among others, the children born or adopted who, depending on the taxpayer, are admitted to specialized centers

Completion

The data will be reflected in the row that corresponds to the order number that represents the child born or adopted, taking into account that the same child should only be reflected in the "Common" box or in the "Of the owner" box.

If several children were born or adopted during the year, each of them will be reflected in the row corresponding to their order number. For example, if two children have been born, the second and third, the row for "first or second" will reflect 1, and the row for "third" will also reflect 1.

The above data will be reflected in the "Common" box when, in the case of marriage, the children who generate the right to the deduction are from both spouses and the order number is the same for both.

In another case or when there is a marriage and you have opted for individual data capture, the data will be reflected in the "Of the Holder" box, additionally indicating the number of people entitled to apply the deduction.

In the case of children born or adopted during the year with a degree of disability equal to or greater than 65%, they will also be listed in the specific section of the window.

Children will be reflected in the row corresponding to the order number that represents the child born or adopted among those who have the required degree of disability and with the same criteria regarding the "Common" and "Of the holder" boxes as those mentioned above.