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Practical guide to 2021 Income Tax.

By multiple birth or adoption

Regulations: Art. 4.Uno.b), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of the income tax of individuals and other taxes transferred, of the Valencian Community.

Amount of the 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 applying the deduction

  • That the children born or adopted meet the requirements that give entitlement to the application of the tax-free threshold for descendants established in the state regulation on Personal Income Tax .

  • The sum of the general net tax base and the tax base of the savings, boxes [0500] and [ 0510 ] of the tax return, respectively, is not greater than:

    • - 25,000 Euros in individual tax return.

    • - 40,000 Euros in joint tax return.

  • When more than one taxpayer is entitled to apply this processing, their 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 net tax base and the net savings base (boxes [0500] and [0510] of the tax return) is less than 23,000 euros, in individual and dual taxation, or less than 37,000 euros, in joint taxation .

  • When the sum of the general net tax base and the net tax base of the customer'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 as follows:

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

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

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

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

Compatibility

This deduction is compatible with the previous deduction "By birth, adoption or fostering of the family" and with the deductions "By birth or adoption of children with disabilities" and "By large or single-parent family."