10.15.3. For birth or adoption of children with disabilities

Amount

• 224 euros when they are the only child who suffers from a physical or sensory disability equal to or greater than 65%, or a mental disability with a degree of disability equal to or greater than 33%.

• 275 euros when the child, who suffers from said degree of disability, has at least one sibling with a physical or sensory disability with a degree equal to or greater than 65%, or a mental disability with a degree equal to or greater higher than 33%.

Requirements

• That the child was born or adopted during the year and gives the right to the application of the minimum for descendants.

• That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 in joint taxation.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

When both parents or adopters have the right to apply this deduction, its amount will be prorated equally.

This deduction will be compatible with the deduction for the birth or adoption of children, the deduction for multiple births or adoption and the deduction for large families.

This deduction will also apply to taxpayers whose disability is declared judicially, even if it does not reach the aforementioned degree.

Completion

The number of children with disabilities born or adopted in the year will be reflected in the box " Common" or in the box "Of the owner", as indicated below, taking into account that the same child can only be entered in one of the two boxes.

If there is an only child with a disability

In the case of marriage and if both spouses have the right to the deduction, the child with a disability that generates the right to the deduction will be reflected in the "Common" box.

In another case, or when there is a marriage you have opted for individual data capture or when one of the spouses does not submit a declaration, it will be reflected in the "Owner's" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the deduction. same.

If there is more than one child with a disability

The section “Child with a disability with at least one sibling with a disability” must be completed.

In the case of marriage and if both spouses have the right to the deduction, the number of children with disabilities that generate the right to the deduction will be reflected in the "Common" box.

In another case, or when there is a marriage you have opted for individual data capture or when one of the spouses does not file a declaration, the number of children who qualify for the deduction will be reflected in the "Owner's" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to the deduction. same.