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Form 100. Personal Income Tax Return 2023

10.8.16. For multiple births or simultaneous adoptions that occurred in 2021 and/or 2022

Amount

The deduction for multiple births or simultaneous adoptions entitles you to a deduction of 901.00 euros in the following two consecutive years.

In this section you must record multiple births or simultaneous adoptions that occurred in the years 2021 and 2022 that gave rise to the right to deduction.

Completion

  1. If in the 2021 fiscal year you were entitled to the deduction for multiple births or simultaneous adoptions, you must indicate this by checking the corresponding box.

  2. You must indicate whether the requirements to be able to apply the deduction in the 2021 fiscal year were only met by the holder of the declaration.

  3. You must indicate whether two multiple births occurred in the 2021 financial year.

  4. If in the 2022 financial year you were entitled to the deduction for multiple births or simultaneous adoptions, you will indicate this by checking the box provided for this purpose.

  5. You must indicate whether the requirements to be able to apply the deduction in the 2022 fiscal year were only met by the holder of the declaration.

  6. Additionally, you must indicate whether two multiple births occurred in the year 2022.