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Form 100. Personal Income Tax Return Declaration 2017

10.10.5. For multiple births

In the case of multiple births, taxpayers will be entitled to apply a deduction of 300 euros per child born in the tax period.

APPLICATION REQUIREMENTS AND CONDITIONS:

  • The sum of the general and savings tax bases must not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

  • Only parents who live with their children will be entitled to take the deduction.

  • When the children born live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

  • The above circumstances shall be understood to refer to the date on which the tax accrues. 

COMPLETION:

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in box "Common" the number of children born in the multiple birth.

Otherwise, the number of children born in the multiple birth will be reflected in the "Owner" box. In this case, you must also complete whether the children live with both adoptive parents.