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Practical Income Manual 2021.

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

Regulations: Art. 10 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding 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 date of tax accrual (normally, December 31) and in the case of multiple births or two or more adoptions constituted on the same date .

  • The adoption will be deemed to have been carried out 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 occurs will be considered.

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