10.8.16. For multiple births or simultaneous adoptions produced in 2015 and/or 2016
The deduction for multiple births or simultaneous adoptions gives the right to a deduction in the year in which said births or adoptions occur, and in the following two consecutive years.
In this section you must record the multiple births or simultaneous adoptions that occurred in the years 2015 and 2016 that were entitled to deduction.
Completion :
- You must indicate, marking with an
- You must indicate whether the requirements to be able to apply the deduction in fiscal year 2015 only met the holder of the declaration.
- You must indicate, marking with an
- You must indicate whether the requirements to be able to apply the deduction in fiscal year 2016 only met the holder of the declaration.
- Additionally, you must indicate whether two multiple births have occurred in 2016.