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Practical manual for Income Tax 2022.

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

Regulations: Art. 10 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

  • 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 tax accrual date (normally, December 31) and

    2. whether it is a multiple birth or two or more adoptions carried out 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.