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Form 100. Personal Income Tax Declaration 2018

10.10.5. For multiple births

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


  • The sum of the general tax bases and savings 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 unborn children will have the right to make 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 will be understood to refer to the date of accrual of the tax. 


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 multiple births will be reflected in the "Headline" box. In this case, you must additionally complete whether the children live with both adoptive parents.