Children missing from automatic IRS? Here's how to fix it
With the opening of the IRS filing period, many taxpayers opt for the convenience of the automatic declaration. But those with children should be careful: dependents often don't appear pre-filled in the Modelo 3 - and this directly impacts the amount to receive or pay.
If children are not included in the declaration, the taxpayer loses deductions that can reach over one thousand euros per dependent. It's worth checking before submitting.
⚠️ What to do if children don't appear
The solution is to refuse the automatic declaration and manually fill in the Modelo 3. Dependents must be added in section 6B, in the "cover" of the declaration, where you need to enter each child's tax number and, if applicable, the degree of disability proven by a multi-use certificate.
Who can be considered a dependent?
In addition to biological children, adopted children, stepchildren and civil godchildren can be included in the declaration, provided they meet the conditions set out in the IRS Code:
- Minors who are not emancipated
- Adults up to 25 years old who don't earn more than the annual minimum wage (€12,180 in 2025)
- Adults incapacitated for work and without their own means of subsistence
How much is each child worth in IRS?
| Situation | Deduction |
|---|---|
| Child aged 3 or under | €726 |
| Child over 3 years old | €600 |
| 2nd dependent (and subsequent) aged 3 or under | €900 |
| Child with disability | €1,187.50 |
| Child with incapacity ≥ 90% | €1,900 |
Divorce or joint custody?
A dependent cannot belong to two households simultaneously. As a rule, they are included in the household of the parent with whom they have registered tax domicile on the last day of the year.
However, in joint custody situations, the child can appear in both parents' declarations - again in section 6B - and expenses can be shared equally.
💡 Final tip
Before confirming the automatic declaration, check if your dependents are listed. If not, don't hesitate to fill it in manually - it could be worth hundreds of euros.
If you need help with your IRS return, our tax advisory team can support you through the entire process. Also use our IRS simulator to estimate your refund.
Get the latest tax news
Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox.
Related articles
Holiday Allowance: When and How Companies Must Pay
Everything you need to know about deadlines, calculation and legal obligations to comply with this salary charge.
Vehicle Taxation in Portugal 2026: ISV, IUC and Tax Impact
Buying a car in Portugal goes beyond the sticker price. Learn about current ISV and IUC tables, how to calculate the tax and strategies to reduce the tax burden.
IRS Category A + B: Complete Guide for Those Combining Salary and Freelance Income
Do you combine employment with freelance work? Learn how to correctly file your IRS, which annexes to submit, how coefficients work and what changes with IRS Jovem.
