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Form 100. Personal Income Tax Declaration 2023

10.9.1. Due to the birth or adoption of a child

Amount

Taxpayers residing in the Autonomous Community of Catalonia may take a deduction for the birth or adoption of a child of:

  • 300 euros in the joint declaration of the parents

  • 150 euros in the individual declaration of each of the parents

  • 300 euros in the declaration of the parent of a single-parent family

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children who qualify for the deduction, taking into account that The same child can only be entered in one of the two boxes.

In the case of marriage, the children born or adopted who give rise to the right to deduction to both parents or adopters will be entered in the "Common" box.

In another case or when there is a marriage you have opted for individual data capture, the children will be reflected in the "Owner" box.

If you are part of a single-parent family, you will check the box provided for that purpose.