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Form 100. 2018 Personal Income Tax return

10,15,2. By multiple birth or adoption

For multiple births or adoptions, during the tax period, as a result of multiple births or two or more adoptions established on the same date , a deduction of 224 euros will be applied, provided that the children meet 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 for the taxpayer's savings is not greater than 25,000 euros in individual taxation or 40,000 euros in joint taxation.

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)

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 will be compatible with the deduction for the birth or adoption, during the tax period, with the deduction for the birth or adoption of a child with disabilities and with the deduction for large families.

Completion

In the event of marriage, and if both spouses have the right to deduction, they must tick the "common" box.

In another case, you must tick the "Holder's" box. In this case, you must also indicate whether or not the children live with both parents or adoptive parents.