Renta and children's NIE
The Renta is the annual income tax declaration. When children reach the age of 14 to be included on their parents' renta form (eg for tax relief based on having children), they need their own NIE number.
The NIE is the Numero d'Identificacion Extrajanero. Anyone doing any financial business in Spain - eg opening a bank account needs an NIE number.
As we discovered, it turns out that when children reach the age of 14 they also need their own NIE number and without an NIE they can't be declared on the tax form for the Renta. We discovered this in June a few weeks before the Renta was due as our accountant wouldn't let us add our son to the form this year. The time needed to get an NIE is about four to six weeks, so by the time we get his NIE the Renta will have been done and dusted.
(The reason for the age 14 is because in Spain children get their own DNI identity card aged 14 which also provides them with their tax number, so it is assumed that everyone from 14+ has a fiscal number).