10,6,9. By birth or adoption of children

Amount

For births and adoptions occurring from January 1, 2024, taxpayers will be able to deduct 1,400 euros for each child born or adopted in the fiscal year in which the birth or adoption occurs and in the two following years.

This deduction will be compatible with that regulated by the State.

In the case of individual tax returns, the deduction amount will be divided equally between each parent or adoptive parent.

Incompatibility

This deduction will not be compatible with the "Family Care" deduction for the same children, unless the descendant for whom this deduction is applied is a child with a physical, mental, or sensory disability of 65% or greater.

Completion

You must indicate in box " Common" or in the box "Of the holder", 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.

In the case of marriage when the children born or adopted, who generate the right to the deduction, are common to both spouses, the "Common" box will be filled in.

Otherwise, or when a married couple has opted for individual data entry, the "Of the Holder" box must be completed, additionally indicating the number of parents or adoptive parents.