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Form 100. Personal Income Tax Return 2022

10.12.1. By birth or adoption of children

Amount

Taxpayers will be able to deduct 600 euros for each child born or adopted.

The deduction applies both in the tax period in which the birth or adoption occurs and in the two following tax periods.

In the case of multiple births or adoptions, the amount corresponding to the first tax period in which the deduction is applied will be increased by 600 euros for each child.

Requirements

  • Only parents who live with their newborn or adopted children will be entitled to the deduction. When children born or adopted live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them, if they opt for individual taxation.

  • The sum of the general tax base and the savings base must not exceed 30,000 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit, as well as the amount of the deduction, are applied and controlled by the program.

  • The sum of the general taxable base and the savings base of all members of the family unit of which the taxpayer may be a part may not exceed 60,000 euros.

    If it is a conjugal family unit, the tax bases of each of the members of the family unit integrated into it must be added, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return. Thus, for each spouse, the tax base will be that corresponding to both of them plus that of the children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority), common or not, who live with the marriage. In the case of joint taxation, the tax base of said declaration will be the one taken into account for the purposes of the established limit.

    If the family unit is single-parent or non-conjugal, only the tax bases of the members of the family unit that theoretically correspond to each taxpayer must be added, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law: the taxpayer himself and his children (minors or legally incapacitated adults subject to extended or rehabilitated parental authority) who live with him. And all of this, also, regardless of whether or not they choose to pay taxes under the joint tax regime and whether or not they are required to file a return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

Completion

If you pay taxes individually and the sum of the general tax bases and the savings of all members of the family unit of which you may be a part exceeds 60,000 euros, you will not complete the data requested for this deduction.

In all other cases, the number of children born or adopted will be entered in box " Common" or in the box "Of the holder", as indicated below, taking into account that the same child can only be entered in one of the two boxes.

For children born or adopted during the year:

  • In the case of marriage when the children common to the spouses live with both, the information will be reflected in box " Common".

    In other cases or when there is a marriage where you have opted for individual data capture, the data will be reflected in the "Of the Owner" box, also indicating whether or not the children live with both parents or adoptive parents.

  • Additional data: In the case of multiple births or adoptions, the children will be indicated as set out in the previous point.

For children born or adopted in the two previous years:

  • In the case of marriage when the children common to the spouses live with both, the information will be reflected in the "Common" box.

    In other cases or when there is a marriage where you have opted for individual data capture, the data will be reflected in the "Of the Owner" box, also indicating whether or not the children live with both parents or adoptive parents.