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Form 100. Personal Income Tax Return 2023

10.9.1. By birth or adoption of a child

Amount

Taxpayers residing in the Autonomous Community of Catalonia may claim 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 indicate in box " Common" or in the box "Of the owner", as indicated below, the number of children who give the right to the deduction, taking into account that the same child can only be entered in one of the two boxes.

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

In other cases or when there is a marriage and 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.