10.15.1. By birth, adoption, delegation of guardianship for adoption purposes or foster care

Amount and persons who give right to the deduction

In general: The deduction may be applied:
1. For each son or daughter born or adopted during the tax period:
  1. 600 euros if it's the first one
  2. 750 euros if it is the second one
  3. 900 euros if it is the third and subsequent ones
  For the purpose of determining the order number of the child born or adopted, all children of the taxpayer born or adopted previously must be taken into account, whether or not they generate entitlement to the minimum for descendants and to this deduction.
  
  In adoption cases, the date to be considered to determine the order number is the adoption date, not the birth date of the adopted child.
  
  This deduction can also be applied in the two fiscal years following the birth or adoption.
  
  In the case of children born or adopted in the 2023 and/or 2024 tax year, the amount of the deduction will be 300 euros per child.
2. Through foster care in any of its forms, as well as by the delegation of guardian for adoption purposes, when such situation encompasses the entire tax period:
  1. 600 euros if it is the first child or adolescent in family foster care or guardianship for adoption purposes.
  2. 750 euros if it is the second one
  3. 900 euros if it is the third and subsequent ones
  In cases of foster care and guardianship, the date to be considered to determine the order number is the date of foster care or guardianship, not the date of birth.
  
  The right to the deduction persists for as long as the foster care lasts.
  
  So that the amounts in letters b can be applied. and c. Previously, it will be necessary that the first and subsequent persons counted have remained hosted or kept by the taxpayer for more than 183 days of the tax period.
  
  If any of the initially welcomed people fail to meet this requirement, it no longer counts for the purposes of considering subsequent adoptions as second or successive.
  
  Under no circumstances will those adopted during said tax period be counted, without prejudice to the taxpayer being able to apply the adoption deduction.
In the case of taxpayers who died before June 1st the deduction only It will be possible to apply:
1. For each child born or adopted during the tax period: 300 euros.
  
  This deduction can also be applied in the two fiscal years following the birth or adoption.
2. For each person taken in in cases of family foster care, whether emergency, temporary or permanent, administrative or judicial, throughout the tax period: 300 euros.
  
  The right to the deduction persists for as long as the foster care lasts.

Requirements and conditions

That the persons who give the right to the application of the deduction also give the right to the application of the minimum for descendants.
That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.
When the foster care or guardianship period is less than the duration of the tax period, the amounts indicated above will be prorated based on the number of days of duration within the tax period.
When more than one taxpayer is entitled to apply the deductions, the amount will be prorated equally among them.

Limit

Deduction amounts and limits They will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 27,000).
In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000).

Compatibility and incompatibility

This deduction is compatible with the following deductions: "Due to multiple births or adoptions", "Due to birth, adoption, foster care, or delegation of guardianship of persons with disabilities" and "Due to large or single-parent families"

The deduction is incompatible, for the same descendant or assimilated person, with the application of the additional amounts of the regional deduction "For habitually residing in a municipality at risk of depopulation".

Completion

In general: The number of children or foster children or children under guardianship who qualify for the deduction will be reflected in the "Common" box or in the "Holder's" box, as indicated below, taking into account that the same child or minor can only be entered in one of the two boxes.
- By birth or adoption: The form will be filled out on the one hand for children born or adopted in the year and on the other for those born or adopted in the two previous years.
  
  In the case of marriage, when both spouses are entitled to the deduction and the child represents the same order number for both, indicate the number of children in the "Common" box.
  
  In other cases, or when there is a marriage where the spouses have opted for individual data capture or when one of them does not file a declaration, the number of children will be reflected in the "Of the Holder" box, additionally completing the number of declarants who are entitled to apply the deduction.
- Through foster care or delegation of guardianship for adoption purposes: In the case of minors in foster care or guardianship, the number of days of duration of the foster care or guardianship and the number of declarants entitled to the deduction will be recorded for each one.
Taxpayers who died before June 1: The number of children or foster children who qualify for the deduction will be reflected in the "Of the holder" box, as indicated below, taking into account that the same child or minor can only be entered in one of the two boxes.
- By birth or adoption: On one side, the children born or adopted during the year will be listed and. On the other hand, those born or adopted in the two previous years. Additionally, it will reflect the number of declarants who are entitled to apply the deduction with respect to those children, reflecting in it a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.
- For foster care: In the case of minors in foster care, it will reflect the number of people fostered throughout the tax period and the number of taxpayers entitled to the deduction.
  
  In the case of persons hosted for part of the period, it will indicate the sum of the number of days of duration of the hosting and the number of declarants entitled to the deduction.