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Practical manual for Income Tax 2020.

For multiple births

Regulations: Art. 3 Text Consolidated version of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Amount of deduction

300 euros per child born in the tax period, provided that the minor lives with the parent on the tax accrual date (normally, December 31) and the birth is multiple.

Requirements and other conditions for the application of this deduction

  • The application of the deduction is conditional on the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, not exceeding the following amounts:

    • - 19,000 euros in individual taxation.
    • - 24,000 euros in joint taxation.
  • When children born live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.