10.2.1. For the birth or adoption of the third or subsequent child

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

   1. The deduction will be 500 euros for each birth or adoption of a third or subsequent child, and will be applied only in the tax period in which the birth or adoption occurs.

   2. The deduction will be 600 euros when the sum of the general tax base and the savings tax base, less the taxpayer's minimum and the minimum for descendants, is not greater than 35,000 euros in a joint declaration and 21,000 euros in an individual declaration.

   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 in the return of each of them.

   Completion

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

   In another case or when there is a marriage where the data has been entered individually, the number of children born or adopted in the year will be reflected in the "Of the holder" box. In this case, you must indicate whether or not the children live with both parents.