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Form 100. Personal Income Tax Declaration 2018

10.2.1. Due to the birth or adoption of the third or subsequent child

  1. The birth or adoption of a third or successive child will grant the right to the following deduction:

    1. The deduction will be 500 euros for each birth or adoption of the third or successive children, applying only in the tax period in which said birth or adoption occurs.

    2. However, the deduction will be 600 euros when the sum of the general tax base and the savings tax base, less the minimum for the taxpayer and the minimum for descendants, does not exceed 35,000 euros in a joint return and 21,000 euros in an individual return. .

    3. The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live. If you live with more than one taxpayer, and they file an individual return, the amount of the deduction will be prorated equally on the return of each of them.

  2. The birth or adoption of the second child, when this or the first child born or adopted when they present a degree of disability equal to or greater than 33%, will grant the right to a deduction under the same terms as those established in the previous section. The degree of disability that gives the right to this deduction must be referred to the date of accrual of the tax and recognized by resolution issued by the competent body in matters of social services.


In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of children born or adopted in the year.

Otherwise, the number of children born or adopted in the year will be reflected in the "Owner's" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the deduction. same.