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Practical Income Manual 2021.

For the birth or adoption of a child

Regulations: Art. 1.3 Law 21/2001, of December 28, on fiscal and administrative measures , of the Autonomous Community of Catalonia.

Deduction amount

  • 150 euros for the birth or adoption of a child during the tax period in the individual declaration of each of the parents .

  • 300 euros in case of joint declaration of both parents.