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Form 100. Personal Income Tax Declaration 2023

10.8.16. For multiple births or simultaneous adoptions produced in 2021 and/or 2022

Amount

The deduction for multiple births or simultaneous adoptions gives the right to a deduction in the following two consecutive years of 901.00 euros.

In this section you must record the multiple births or simultaneous adoptions that occurred in the years 2021 and 2022 that gave rise to the right to deduction.

Completion

  1. If in fiscal year 2021 you were entitled to the deduction for multiple births or simultaneous adoptions, you must indicate this by checking the corresponding box.

  2. You must indicate whether the requirements to be able to apply the deduction in fiscal year 2021 only met the holder of the declaration.

  3. You must indicate if there have been two multiple births in fiscal year 2021.

  4. If in fiscal year 2022 you were entitled to the deduction for multiple births or simultaneous adoptions, you will indicate this by checking the box enabled for this purpose.

  5. You must indicate whether the requirements to be able to apply the deduction in fiscal year 2022 only met the holder of the declaration.

  6. Additionally, you must indicate whether two multiple births have occurred in fiscal year 2022.