10.2.1. For the birth or adoption of the third or subsequent child

In general regime

Amount and requirements

The birth or adoption of a third or subsequent child of the taxpayer will grant the right to the following deduction:
1. 500 euros for each birth or adoption of the third or subsequent children, applying only in the tax period in which said birth or adoption occurs.
2. 600 euros when the sum of the general tax base and the savings tax base, less the taxpayer's minimum and the minimum for descendants, does not exceed 35,000 euros in a joint declaration and 21,000 euros in an individual declaration.
The amounts in points 1 and 2 are incompatible with each other.

The deduction will correspond to the taxpayer with whom the children who entitle them to the deduction live on the date the tax is due (normally December 31). If you live with more than one taxpayer, and they file individual returns, the deduction amount will be prorated equally on each taxpayer's return.
Under a differentiated taxation regime

Amount and requirements

The birth or adoption of a third or subsequent child of the taxpayer will grant the right to the following deduction:
1. 600 euros for each birth or adoption of the third or subsequent children, applying only in the tax period in which said birth or adoption occurs.
2. 720 euros when the sum of the general tax base and the savings tax base, less the taxpayer's minimum and the minimum for descendants, does not exceed 35,000 euros in a joint declaration and 21,000 euros in an individual declaration.
The amounts in points 1 and 2 are incompatible with each other.

Taxpayers must meet the same requirements as in the general regime and, in addition, those indicated in the following section (10.2.1.1).