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Form 100. Personal Income Tax Return 2023

10.7.1. By birth or adoption of children

Amount

Taxpayers may deduct the following amounts for each child born or adopted in the tax period, provided that they generate the right to apply the minimum for descendants.

  1. 100 euros in the case of childbirth or adoption of a single child.

  2. 500 euros in the case of childbirth or adoption of two children.

  3. 900 euros in the case of birth or adoption of three or more children.

What generates the right to each of these deductions is the number of children in each birth, not the number of births during the year.

Requirements

  • The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros for individual taxation or 36,000 euros for joint taxation.

  • For the application of this deduction, the rules for the application of the minimum for descendants established in the Personal Income Tax Law will be taken into account. When two or more taxpayers are entitled to the deduction in respect of the same descendants, the amount will be prorated among them in equal parts. If any of them does not meet the above requirement, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by descendants.

Completion

The deduction will be calculated by the program based on the data you have entered in the " Personal and family data" windows.