10.15.1. By birth, adoption or foster care

In general:
- Amount
  - 300 euros for each child born or adopted during the tax period.
  - 300 euros for each foster child in the case of family, emergency, temporary or permanent, administrative or judicial foster care during the tax period
- Requirements and conditions
  - That the child or foster child gives the right to apply the minimum for descendants.
  - That the acceptance covers the entire tax period. Otherwise, this amount will be prorated based on the number of days of duration of the foster care.
  - That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.
  - When both parents or adopters are entitled to apply this deduction, the amount will be shared equally between them.
  - This deduction can also be applied in the two fiscal years following the birth or adoption.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
For taxpayers who died before October 28:
- Amount
  - 270 euros for each child born or adopted during the tax period.
  - 270 euros for each foster child in the case of simple or permanent, administrative or judicial foster care during the tax period.
- Requirements
  - That the child or foster child gives the right to apply the minimum for descendants.
  - That the acceptance covers the entire tax period. Otherwise, this amount will be prorated based on the number of days of duration of the foster care.
  - That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros.
  - When both parents or adopters are entitled to apply this deduction, the amount will be shared equally between them.
  - This deduction can also be applied in the two fiscal years following the birth or adoption.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

This deduction is compatible with the deduction for multiple birth or adoption, with the deduction for the birth or adoption of a child with a disability and the deduction for large families.

Completion

You must indicate in the "Common" box or in the "Of the holder" box, as indicated below, the number of children or foster children who entitle you to the deduction, taking into account that the same child or minor can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to the deduction, the number of children born or adopted must be indicated in the "Common" box.

Otherwise, or when the spouses are married and have opted for individual data entry or when one of them does not file a declaration, the number of children born or adopted will be reflected in the "Of 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.

The first boxes will be filled in for children born or adopted in the year and the following boxes will be filled in for children born or adopted in the two previous years.
In the case of minors in foster care, you must enter in box "Common" the number of minors in foster care when both spouses are entitled to the deduction.

Otherwise, or when the spouses are married and have opted for individual data capture or when one of them does not file a declaration, the number of minors in foster care and the number of declarants entitled to the deduction will be reflected in the "Holder" box.

It will reflect the number of people in foster care on the date the tax is due, normally on December 31, differentiating between the number of people in foster care during the entire tax period and the number of people in foster care during part of the period, indicating, in this case, the number of days of foster care.