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Form 100. Personal Income Tax Return 2024

10.8.14. For multiple births or simultaneous adoptions

Amount

In the case of multiple births or simultaneous adoptions of two or more children that generate the right to apply the "minimum per descendant", in addition to the deduction for birth or adoption regulated in the previous section, the taxpayer may deduct the following amounts:

  1. An amount equivalent to half of the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of two children who generate the right to apply the minimum per descendant.

  2. An amount equivalent to the amount obtained by applying the deduction for birth or adoption, if the multiple birth or simultaneous adoption has been of three or more children that generate the right to apply the minimum per descendant.

    This deduction will also apply in the case of independent births or adoptions that have occurred within a twelve-month period.

    The order number of children born or adopted will be determined in accordance with the provisions for the deduction for birth or adoption.

In addition, the taxpayer will be able to deduct 901 euros during the two years following the birth or adoption.

The same deduction will apply in the case of independent births or adoptions that have occurred within a twelve-month period.

Taxpayers who had amounts generated in 2021 and 2022 pending application at the beginning of this fiscal year may apply them in 2024 until the full amount of the deduction is exhausted, if applicable.

If the entire 2021 deduction has not been used up in this fiscal year, the taxpayer may request payment from the Regional Government of Castile and León for the remaining amount.

Incompatibility

These deductions are incompatible with respect to the same child with the receipt of public aid and benefits granted by the Regional Government of Castilla y León of a similar nature, such as the Birth Bonus regulated in ORDER FAM/83/2024, of February 2, which modifies ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

Therefore, if you had chosen to apply for the aforementioned aid and benefits and they had been granted, you would not be entitled to apply this deduction.

According to the above, if a multiple birth occurs in 2024, due to the birth of two children simultaneously, provided that the Birth Bonus is received in 2024 for one or both children, there will be no right to apply the deductions for multiple births or for birth.

In the case of successive births in a period of twelve months, for the birth of two children, both in 2024 or the first in 2023 and the second in 2024, the receipt of the Birth Bonus for the first born for any causal event that enabled its receipt, is independent of the right to the application of the deduction for birth and multiple birth for the second born, provided that the Birth Bonus is not received for this second born.

Completion

If the situation of multiple births or simultaneous adoption occurred in the 2024 financial year, without having to take into account the children born or adopted in the 2023 financial year for the purposes of this deduction, you will not need to fill in any boxes in this deduction, as the program will automatically calculate the deduction amount based on the data provided in the previous deduction for the birth or adoption of children.

The program will open a window in which you must reflect your situation if, during the 2024 fiscal year, multiple births or simultaneous adoptions have occurred or have occurred, in accordance with the legislation of the Autonomous Community, which defines, within the scope of this deduction, as multiple births or simultaneous adoptions, independent births or adoptions if these have occurred within the same twelve-month period.

The program distinguishes two situations, and the data to be reflected in each of the boxes are:

  1. Multiple births or simultaneous adoptions occurring in 2024. This is the case where multiple births, simultaneous adoptions, or independent births or adoptions have occurred in the 2024 financial year, defined as occurring within a 12-month period, always within the 2024 financial year, to which are added, if they have occurred, the children born or adopted in the 2023 financial year, within a period of twelve months.

    Within this first situation the following data will be reflected in the three boxes:

    1. Amount of the deduction for children born or adopted in 2024. The program will reflect the amount of the deduction based on the information provided in the deduction for the birth or adoption of children.

    2. Additionally, you must indicate, if applicable, the amount of the deduction for the birth or adoption of children applied by you in the 2023 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for the 2023 tax year, or 50% if a joint return was filed in that tax year.

    3. “Multiple birth deduction applied by you in the 2023 tax year for children born or adopted in that year who are part of the multiple birth in 2024.” If in 2023 you applied the deduction for multiple births or simultaneous adoptions and the children who generated the right to it form a multiple birth or adoption with the children born or adopted in 2024, you must indicate the amount of the deduction for this concept applied in 2023. The amount to be reflected will be the amount in box 0987 of the individual return for 2023 or 50% if you filed a joint return in that year.

  2. Multiple births or simultaneous adoptions occurring within a twelve-month period. This section will be completed in the case of individual births or adoptions that occurred in the 2024 financial year. Individual or multiple births or adoptions also occurred in the 2023 financial year, which, as they occurred within a 12-month period, would fall within the concept of multiple births or simultaneous adoptions according to the legislation of the Autonomous Community, and therefore would be eligible for this deduction.

    Within this second situation you must indicate the following data:

    1. Number of children from multiple births or adoptions, reflecting the number of children who are part of the multiple birth or adoption because the births and/or adoptions occurred within a period of twelve months.

    2. You must indicate the amount of the deduction you have entered in the box for the deduction for the birth or adoption of children applied by you in this 2024 tax year for the child born or adopted who is part of the multiple birth or adoption.

    3. Additionally, you must indicate the amount of the deduction for the birth or adoption of children applied by you in the 2023 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. Normally, the amount to be reflected will be the amount in box 0986 of the individual return for the 2023 tax year, or 50% if a joint return was filed in that tax year.

    4. Additionally, you must indicate, if applicable, the amount of the multiple birth deduction you applied in the 2023 tax year for the children born or adopted in that year who are part of the multiple birth or adoption. The amount to be reflected will be the amount in box 0987 of the individual return for the 2023 tax year, or 50% if a joint return was filed in that tax year.