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Practical manual for Income Tax 2021.

For multiple births or for two or more adoptions constituted on the same date

Regulations: Art. 10 of the Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Amount and requirements for applying the deduction

  • 505 euros for each child born or adopted in the tax period in which the birth or adoption takes place, provided that the minor lives with the parent or adopter on the tax accrual date (normally, December 31) and there are multiple births or two or more adoptions constituted on the same date .

  • The adoption will be deemed to have taken place in the tax year in which the registration in the Spanish Civil Registry takes place . When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution is issued will be taken into account.

  • In the case of marriages or de facto unions the deduction will be prorated equally in the declaration of each of them when they choose to file an individual declaration.