10.2.2. For the birth or adoption of a child in response to the degree of disability
The birth or adoption of a child with a degree of disability of at least 33% will grant the right to a deduction of 200 euros.
This deduction is compatible with the deduction for the birth or adoption of the third or subsequent child.
The degree of disability must be related to the date of accrual of the tax and recognised by a decision issued by the competent body in the area of social services.
When children who give entitlement to the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.
In the event of marriage, if both spouses have the right to deduction, they must indicate in the "Common" box the number of children born or adopted in the year with the degree of disability required.
In another case, or when there is a marriage, the number of children entitled to the deduction, born or adopted in the year, will be shown in the "Holder's" box. In this case, you must also indicate whether the children live with both parents.