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:

An amount equivalent to half of the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of two children who generate the right to apply the minimum per descendant.
An amount equivalent to the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of three or more children that generate the right to apply the minimum per descendant.

This deduction will also apply in the case of independent births or adoptions that have occurred within a twelve-month period.

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

In addition, the taxpayer will be able to deduct 901 euros during the two years following the birth or adoption.

The same deduction will apply in the case of independent births or adoptions that have occurred within a twelve-month period.

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

If the entire deduction for 2020 has not been exhausted in this fiscal year, the taxpayer may request payment of the amount remaining to be applied from the Regional Government of Castilla y León.

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 such as, among others, 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, by birth or adoption (Birth Bonus).

In the event that the applicant has opted to apply for the aforementioned public aid and benefits granted by the Junta de Castilla y León and they have been granted, he/she will not be entitled to the application of these deductions.

Completion

If the situation of multiple birth or simultaneous adoption 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 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 you must reflect your situation, if during the year 2023 multiple births or simultaneous adoptions have occurred or occurred, in accordance with the legislation of the Autonomous Community, which defines, within the scope of this deduction, as multiple births or simultaneous adoptions, independent births or adoptions if these 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:

Multiple births or simultaneous adoptions occurring in 2023. This is the case where multiple births, simultaneous adoptions, or independent births or adoptions have occurred in the year 2023, defined as occurring within a 12-month period, always within the year 2023, to which are added, if they have occurred, the children born or adopted in the year 2022, within a twelve-month period.

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 applicable, the amount of the deduction for the birth or adoption of children applied by you in the 2022 tax year for the children born or adopted in that year who 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 the 2022 fiscal year, or 50% if you filed a joint return in that fiscal year.
3. “Deduction for multiple births applied by you in fiscal year 2022, 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 the 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 2022 individual return or 50% if you filed a joint return in that fiscal year.
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 occurred in the year 2023, and there will also be individual or multiple births or adoptions in the year 2022, which, if they occur within a 12-month period, would fall within the concept of multiple births or simultaneous adoptions according to the legislation of the Autonomous Community, and therefore with the right to apply this deduction.

Within this second situation you must indicate the following data:
1. Number of children from multiple births or adoptions, reflecting the number of children who are part of the multiple birth or adoption because the births and/or adoptions occurred within a period of twelve months.
2. You must indicate the amount of the deduction that you have entered in the box for the deduction for the birth or adoption of children applied by you in this 2023 fiscal year for the child born or adopted who 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 the 2022 fiscal year for the children born or adopted in that year who 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 the 2022 fiscal year, or 50% if you filed a joint return in that fiscal year.
4. Additionally, you must indicate, if applicable, the amount of the deduction for multiple births applied by you in fiscal year 2022 for the children born or adopted in that year who 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 the 2022 fiscal year, or 50% if you filed a joint return in that fiscal year.