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Form 100. Personal Income Tax Return 2024

10.12.1. By birth or adoption of children

Amount

Taxpayers will be able to deduct 721.70 euros for each child born or adopted.

However, if the birth or adoption occurred in 2022, the deduction will be €600 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 721.70 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 30,930 euros in individual taxation and 37,322.20 euros in the case of joint taxation.

    However, if the birth or adoption occurred in 2022, the sum of the general tax base and the savings tax base must not exceed €30,000 for individual taxation and €36,200 for joint taxation.

  • The sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part may not exceed 61,860 euros.

    However, if the birth or adoption occurred in 2022, the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part cannot exceed 60,000 euros.

    If it is a conjugal family unit (as regulated in article 82.1.1 of the Personal Income Tax Law), all members of the family unit integrated into it will be counted, regardless of whether or not they opt for the joint tax regime and whether or not they are required to file a return.

    If the family unit is single-parent or non-conjugal, all members of the family unit that theoretically correspond to each taxpayer must be taken into account, in accordance with the provisions of article 82.1.2 of the Personal Income Tax Law, 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.

Completion

If you are an individual taxpayer and the total general and savings tax bases of all members of the family unit you may be part of exceeds €61,860 or €60,000 (for those born or adopted in 2022), you will not need to complete the information requested for this deduction.

In all other cases, the number of children born or adopted will be reflected in the "Common" box or in the "Holder's" box, 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 parents or adoptive parents, the information will be reflected in box " Common".

    In other cases, or when a married couple has opted for individual data entry, the data will be reflected in the "Of the Holder" box, also indicating whether the children live with both parents or adoptive parents.

  • Additional Information: In the case of multiple births or adoptions, the number of 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.