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Form 100. Personal Income Tax Declaration 2018

10.9.1. Due to the birth or adoption of a child

A deduction of 150 euros may be made on the autonomous part of the full tax of taxpayers residing in the Autonomous Community of Catalonia for each of the parents for the sole reason of the birth or adoption of a child, which occurred during the tax period. The deduction will be 300 euros if it is a joint declaration of both parents or adopters.


In the case of marriage, the children born or adopted who give rise to the right to the deduction for both parents or adopters will be entered in box "Common" .

Otherwise, it will be recorded in box "Owner".