10.3.15. Due to the birth or adoption of second and successive children in councils at risk of depopulation

Amount

300 euros for each second and subsequent child, born or adopted during the tax period.

Requirements and conditions

The minor must live with the declarant on the date the tax is due.

However, in the event of the death of the minor prior to the accrual date, the parents may apply the deduction if the minor lived with them on the date of death.
The declarant must have his habitual residence in municipalities at risk of depopulation .

The concept of habitual residence will be determined according to the criteria established in article 9 of the LIRPF referring to the rural area that gives the right to the application of the deduction.
The taxable base cannot exceed €35,000 for individual taxation or €45,000 for joint taxation.
The deduction will only be applicable in cases where the taxpayer lives with the rest of the family unit.
When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them, applying to those who meet the requirements to apply the tax benefit.

The above circumstances shall be understood to refer to the date on which the tax accrues.

Completion

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

The "Common" box will only be completed in the case of marriage when the children born or adopted in the year are common to both spouses and both have the right to apply the deduction.

Otherwise, or when in the case of marriage the option has been chosen for individual data capture, the number of children will be reflected in the "From the Owner" box. In this case, you must also indicate whether the children live with both parents or adoptive parents by indicating "YES" or "NO" as appropriate.