Skip to main content
Practical Income Manual 2022.

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

Regulations: Art. 10 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

  • 1,000 euros for each child born or adopted in the tax period in which the birth or adoption takes place, provided that these two conditions are met:

    1. the minor lives with the parent or adopter on the date of tax accrual (normally, December 31) and

    2. whether it is 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.