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Form 100. Personal Income Tax Return Declaration 2017

10.12.1. By birth or adoption of children

Taxpayers may deduct the following amounts for each child born or adopted during the tax period:

  1. 600 euros if it is the first one.

  2. 750 euros if it is the second.

  3. 900 euros if it is the third or subsequent ones.

In the case of multiple births or adoptions, the above amounts will be increased by 600 euros for each child.

To determine the order number of the born or adopted child, the children who live with the taxpayer on the date of accrual of the tax will be taken into account, taking into account both natural and adopted children.

Requirements:

  • Only parents who live with their newborn or adopted children will be entitled to the deduction. When children born or adopted live with both parents, the amount of the deduction will be prorated equally in the declaration of each of them, if they opt for individual taxation.

  • The sum of the general tax base and the savings base must not exceed 25,620 euros in individual taxation and 36,200 euros in the case of joint taxation. This limit, as well as the amount of the deduction, are applied and controlled by the program.

Completion

Through a data capture window the following will be indicated:

  • In the row that corresponds to the order number, the children born or adopted in the fiscal year will be indicated in the boxes "Common" or "Of the Holder" . When in the case of marriage the children common to the spouses live with both and represent the same order number for both, the data will be reflected in box "Common". Otherwise, the data will be reflected in box "Of the Owner" , also indicating whether the children live with both parents or adoptive parents.

  • Additional data: In the case of multiple births or adoptions, the number of children born in multiple births or adopted in multiple adoptions will be indicated according to the above criteria.