10.9.1. By birth or adoption of a son or daughter
Amount
Taxpayers residing in the Autonomous Community of Catalonia may claim a deduction for the birth or adoption of a son or daughter:
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300 euros in the joint declaration of the parents
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150 euros in the individual declaration of each of the parents
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300 euros in the declaration of the parent of a single-parent family
Completion
You must reflect in box " Common" or in the box "Of the holder", as indicated below, the number of sons or daughters that give right to the deduction, taking into account that the same son or daughter can only be entered in one of the two boxes.
In the case of marriage, the "Common" box will include any children born or adopted who give rise to the right to the deduction for both parents or adoptive parents.
In other cases, or when a married couple has opted for individual data capture, the sons or daughters will be reflected in the "Owner" box.
If you are part of a single-parent family, you will check the box provided for that purpose.