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Form 100. Personal Income Tax Declaration 2023

10.8.15. For multiple births or simultaneous adoptions

Amount

In the case of multiple births or simultaneous adoptions of two or more children that generate the right to apply the "minimum per descendant", in addition to the deduction for birth or adoption regulated in the previous section, the taxpayer may deduct the following amounts:

  1. An amount equivalent to half the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption involved two children that generate the right to apply the minimum per descendant.

  2. An amount equivalent to the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption involved three or more children that generate the right to apply the minimum per descendant.

    This deduction will also be applicable in cases of independent births or adoptions that have occurred within a period of twelve months.

    The order number of the children born or adopted will be determined in accordance with the provisions for the deduction for birth or adoption.

In addition, the taxpayer may deduct 901 euros during the two years following the birth or adoption.

The same deduction will be made in the case of independent births or adoptions that have occurred within a period of twelve months.

Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

When the entire 2020 deduction has not been exhausted in this year, the taxpayer may request, from the Junta de Castilla y León, the payment of the remaining amount to be applied.

Incompatibility

These deductions are incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature as is the case, among others, of the aid regulated in Order FAM/1972/2022, of December 29, which approves the regulatory bases for the granting of the birth bonus to families in Castilla y León for the care of children, due to birth or adoption (Birth bonus).

In the event that you have chosen to request the aforementioned public aid and benefits granted by the Junta de Castilla y León and they have been granted, you will not have the right to apply these deductions.

Completion

If the situation of multiple births or simultaneous adoption has occurred in the year 2023, without having to take into account for the purposes of this deduction the children born or adopted in the year 2022, you will not have to fill in any box in this deduction, since the The program will automatically calculate the amount of the deduction based on the data provided in the previous deduction for the birth or adoption of children.

The program will open a window in which it must reflect your situation, if multiple births or simultaneous adoptions have occurred or occurred during the 2023 financial year, in accordance with the legislation of the Autonomous Community, which defines, within the scope of this deduction , such as multiple births or simultaneous adoptions, independent births or adoptions if they have occurred within the same twelve-month period.

The program distinguishes two situations, and the data to be reflected in each of the boxes are:

  1. Multiple births or simultaneous adoptions occurring in 2023. It is the case that in fiscal year 2023 there have been multiple births, simultaneous adoptions, or independent births or adoptions, defined as occurring within a period of 12 months, always within fiscal year 2023, to which they join, in case If this occurs, children born or adopted in fiscal year 2022, within a period of twelve months.

    Within this first situation, the following data will be reflected in the three boxes:

    1. Amount of the deduction for children born or adopted in 2023, the Program will reflect the amount of the deduction based on the data provided in the deduction for the birth or adoption of children.

    2. Additionally, you must indicate, if any, the amount of the deduction for the birth or adoption of children applied by you in the 2022 financial year for the children born or adopted in that year that are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for fiscal year 2022, or 50% if you filed a joint return in that year.

    3. “Deduction for multiple births applied by you in the 2022 financial year, for children born or adopted in that year and who are part of the multiple birth in 2023”, if in 2022 you applied the deduction for multiple births or simultaneous adoptions and the children who generated the right to it form a multiple birth or adoption with children born or adopted in 2023, you must indicate the amount of the deduction for that concept applied in 2022, the amount to be reflected will be the amount in box 0987 of the individual declaration for 2022 or 50% if you filed a joint return in that year.

  2. Multiple births or simultaneous adoptions occurring within a twelve-month period. This section will be completed in the case of individual births or adoptions that occur in the year 2023, and there is also an individual or multiple birth or adoption in the year 2022, which, when occurring within a period of 12 months, would fall within the concept of multiple births. or simultaneous adoption according to the legislation of the Autonomous Community, and therefore entitled to apply this deduction.

    Within this second situation you must indicate the following data:

    1. Number of children from the multiple birth or adoption, the number of children who are part of the multiple birth or adoption will be reflected because the births and/or adoptions have occurred within a period of twelve months.

    2. You must indicate the amount of the deduction that you have entered in the deduction for birth or adoption of children box applied by you in this 2023 financial year for the child born or adopted that is part of the multiple birth or adoption.

    3. Additionally, you must indicate the amount of the deduction for the birth or adoption of children applied by you in fiscal year 2022 for the children born or adopted in that year that are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for fiscal year 2022, or 50% if you filed a joint return in that year.

    4. Additionally, you must indicate, if any, the amount of the deduction for multiple births applied by you in the 2022 financial year for the children born or adopted in that year that are part of the multiple birth or adoption. The amount to be reflected will be the amount in box 0987 of the individual return for fiscal year 2022, or 50% if you filed a joint return in that fiscal year.