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Form 100. Personal Income Tax Return 2019

10.5.7. By birth or adoption of children

For each child born or adopted during the tax period, who lives with the taxpayer, the following amounts may be deducted:

  • 200 euros, when it is the first or second child.

  • 400 euros, in the case of the third party.

  • 600 euros, for the fourth.

  • 700 euros, when it is the fifth or subsequent ones.

Children with disabilities equal to or greater than 65%:

In the event that the child born or adopted has a physical, mental or sensory disability equal to or greater than 65%, and has lived with the taxpayer uninterruptedly from birth or adoption until the end of the tax period, additionally the following deduction may be applied:

  • 400 euros, when it is the first or second child who suffers from such a disability.

  • 800 euros, in the case of the third or subsequent child who suffers from such a disability, provided that the previous children with disabilities survive.

When both parents or adopters are entitled to the deduction and do not opt for joint taxation, the amount will be shared equally between them.

Only taxpayers who have not obtained income in the year in which the right to the deduction arises for an amount greater than 39,000 euros in their general tax base added to the savings tax base will be entitled to apply this deduction and in the case of joint taxation, when the family unit has not obtained income for an amount greater than 52,000 euros.

The order number of the born or adopted child will be determined by taking into account the children who live with the taxpayer on the date of accrual of the tax (normally, December 31, 2019), taking into account both natural and adopted children.

The following will be considered to live with the taxpayer, among others, the children born or adopted who, depending on the taxpayer, are admitted to specialized centers

Completion

The data will be reflected in the row corresponding to the order number that represents the child born or adopted. If several children were born or adopted during the year, each of them will be reflected in the row corresponding to their order number. For example, if two children have been born, the second and the third, the row for "first or second" will reflect 1 and the row for "third" will also reflect 1.

The above data will be reflected in the "Common" box when, in the case of marriage, the children who generate the right to the deduction are from both spouses.

Otherwise, such data will be reflected in the "About the Owner" box. In this case, you must also indicate the number of people entitled to apply the deduction.

Note: In the case of children born or adopted in 2019 with a disability of 65% or more, they will be additionally listed in the specific section of the window, reflected in the row corresponding to their order number among those who have the required degree of disability according to the same criteria mentioned above.