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Form 100. Personal Income Tax Declaration 2018

10.12.1. By birth or adoption of children

Taxpayers may deduct 600 euros for each child born or adopted.

The deduction is applied, starting in 2018, both in the tax period in which the birth or adoption occurs, and in the two following tax periods.

In the case of multiple births or adoptions, the amount corresponding to the first tax period in which the deduction is applied will increase by 600 euros for each child.

To determine the order number of the born or adopted child, the children who live with the taxpayer on the date of accrual of the tax will be taken into account, counting both natural and adopted children.


  • Only parents who live with their born or adopted children will be entitled to the deduction. When children born or adopted 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 sum of the general tax base and the savings must not exceed 30,000 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit, as well as the amount of the deduction, are applied and controlled by the program.

  • The sum of the general tax bases and the savings of all the members of the family unit of which the taxpayer may be a part may not exceed 60,000 euros.


Through a data capture window the following will be indicated:

  • In the corresponding row according to the order number, the children born or adopted in the year will be indicated in the "Common" or "Owner" boxes. When, in the case of marriage, the children common to the spouses live with both and represent the same order number for both, the information will be reflected in box "Common". Otherwise, the information will be reflected in box "Of the Owner" , also indicating whether the children live with both parents or adopters.

  • Additional data: In the case of multiple births or adoptions, the number of children born in multiple births or adopted in multiple adoptions will be indicated in accordance with the previous criteria.