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Form 100. Personal Income Tax Return 2019

10.1.2. By birth or adoption of children

This deduction is not applicable in the case of taxpayers who died before July 25, 2019.

Amount

  • 50 euros for each child born or adopted in the tax period in which the birth or adoption occurs.

    The deduction can be applied even if the child born or adopted does not live with the taxpayer on the date the tax is due (for example in the case of separation or divorce of the parents).

    The deduction is applied for the simple and mere fact of the birth or adoption of children in the year, so the subsequent death of the child in the tax period does not prevent the application of the deduction.

  • In the case of multiple births or adoptions, the corresponding amount of the deduction will be increased by 50 euros for each child. This increase of 50 euros applies even if one of the children has died during the year.

Requirements 

  • The sum of the taxpayer's general and savings tax bases does not exceed 19,000 euros for individual taxation and 24,000 euros for joint taxation.

  • When two taxpayers are entitled to apply the deduction, the amount will be distributed equally. However, if one of the adopters cannot apply the deduction because he or she exceeds the taxable bases established for this purpose, the other may apply the total amount of the deduction.

Incompatibility

This deduction is incompatible with the application of the regional deduction “For adoption of children in the international sphere.

Completion

The "Common" box must be filled out in the case of marriage when the children born or adopted in 2019 are common to both spouses and both are entitled to apply the deduction.

Otherwise, or when in the case of marriage the option has been chosen for individual data capture, the number of children will be reflected in the "Owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating 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 it.

Additionally, you must indicate, if applicable, the number of children who were born or adopted in 2019 and who are the result of multiple births or adoptions.