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Practical manual for Income Tax 2019.

Due to multiple births or adoption

Regulations: Art. 4.One.b), Four and Fifth of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes.

Amount of deduction

224 euros as a result of multiple births or two or more adoptions established on the same date of the tax period.

Requirements and other conditions for the application of the deduction

  • That the children born or adopted meet the requirements that give the right to the application of the minimum for descendants established in the state regulations governing the IRPF .

  • That the sum of the general taxable base and the savings taxable base , boxes [0500] and [ 0510 ] of the declaration, respectively, is not greater than:

    1. 25,000 euros in individual declaration.
    2. 40,000 euros in joint declaration.

  • When more than one reporting taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts .

Quantitative limits of the deduction

  • The full amount of the deduction (224 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [ 0500 ] and [0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation .

  • When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros, in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:

    • In individual taxation, the result of multiplying the amount of the deduction (224 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)

    • In joint taxation, the result of multiplying the amount of the deduction (224 euros) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Compatibility

This deduction is compatible with the previous deduction "For birth, adoption or foster care" and with the deductions "For birth or adoption of children with disabilities" and "For large or single-parent families."