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Form 100. Personal Income Tax Return Declaration 2017

10.11.1. By birth or adoption of children

For each child born or adopted during the tax period, who lives with the taxpayer on the date the tax is due, the following amounts may be deducted: 

  • 300 euros , provided that the total taxable base less the personal and family minimums for the purposes of Personal Income Tax is equal to or greater than 22,000.01 euros. In the case of multiple births, this deduction will amount to 360 euros for each child.

  • 360 euros, provided that the total taxable base less the personal and family minimums for the purposes of Personal Income Tax is less than or equal to 22,000 euros. This amount will be 1,200 euros if it is the second child and 2,400 euros if it is the third or subsequent child.

  • The above amounts will be increased by 20 percent for taxpayers residing in municipalities with fewer than 5,000 inhabitants, and those resulting from merger or incorporation procedures.

  • The amounts set for this deduction, as set out above, will be doubled if the newborn or adopted child has been recognised as having a disability of 33% or more. 

This deduction will extend to the two tax periods following the birth or adoption, provided that the born or adopted child lives with the taxpayer on the date of accrual of the tax corresponding to each of them, according to the following amounts and income limits: 

  • 300 euros, provided that the total taxable base less the personal and family minimums for personal income tax purposes is between 22,000.01 and 31,000 euros.

  • 360 euros for the first child, 1,200 euros for the 2nd child and 2,400 euros for the third and subsequent children, provided that the total taxable base less the personal and family minimums for personal income tax purposes is less than or equal to 22,000 euros. 

When, during the tax period of birth or adoption, or in the two following periods, the children live with both parents, the deduction will be applied equally in the declaration of each of them.

Completion : You must indicate in first the number of children born or adopted in the year 2017, then you must also provide the information in the corresponding boxes if these children live with both parents and the number of them who were born in multiple births. Finally, you must indicate whether your habitual residence is in a municipality with fewer than 5,000 inhabitants.

In second place you must indicate the children born or adopted in the years 2015 and/or 2016 that gave the right to the deduction in those years, also indicating whether they live with both parents or adoptive parents.