10.9.1. By birth or adoption of a child

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

Completion

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

Otherwise, the following will be entered in box "Owner".