10.8.15. For multiple births or simultaneous adoptions occurring in 2022 and/or 2023

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 any multiple births or simultaneous adoptions that occurred in the 2022 and 2023 fiscal years that gave rise to the deduction.

Completion

1. If in the 2022 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 2022 fiscal year were only met by the holder of the declaration.

3. You must indicate whether there were two multiple births in the 2022 financial year.

4. If you were entitled to the deduction for multiple births or simultaneous adoptions in the 2023 tax year, you will indicate this by checking the box provided for this purpose.

5. You must indicate whether the requirements to apply the deduction in the 2023 tax year were met only by the taxpayer.

6. Additionally, you must indicate whether there were two multiple births in 2023.