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Form 100. 2018 Personal Income Tax return

10,15,1. By birth, adoption or fostering of a family member

Each taxpayer has the right to a deduction of 270 euros for each child born or adopted during the tax period, and also in the cases of simple or permanent, administrative or judicial foster care, provided that the same satisfies, in turn, the other requirements that give entitlement to the application of the corresponding tax-free threshold for descendants established by the tax regulations, and that the sum of the general net tax base and of the tax base of the taxpayer's savings is not greater than 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation. This requirement will be controlled by the program.

Deduction LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)

This deduction is compatible with the deduction for birth or multiple adoption, with the deduction for the birth or adoption of a child with disabilities and the deduction for large families.

When both parents or adoptive parents have the right to apply this deduction, their amount will be prorated among them in equal parts.

This deduction can also be applied in the two years following the birth or adoption (it can be applied in this declaration by children born or adopted in 2016 and 2017)

Completion

  1. In the event of marriage, and if both spouses have the right to deduction, they must indicate in the "Common" box the number of children born or adopted.

    Otherwise, the number of children born or adopted will be shown in the "Holder's" box. In this case, the number of people who have the right to apply the deduction for these children must also be completed, reflecting in it 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it. The first boxes will be completed for children born or adopted in 2018, and in the following cases those born or adopted in the 2016 and 2017 financial years.

  2. For minors in foster care, the number of minors admitted must be entered in the "Common" box. In another case, the number of minors in foster care will be shown in the "Holder's" box.

    If fostering is not the case throughout the financial year, the declaration must indicate the number of days and the number of minors in foster care. Only minors in foster care who are in force on the date of accrual of the tax, normally at 31 December, must be indicated in any of the cases.