10.2.15. By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants

The birth or adoption of the first and/or second child of taxpayers residing in the year of birth and the previous year in the Aragonese municipalities whose legal population is less than 10,000 inhabitants, will give the right to a deduction in the following terms:

1. The deduction will be 100 euros ros for the birth or adoption of the first child, and 150 euros for the second, applying only in the tax period in which said birth or adoption occurs.

2. The deduction will be 200 and 300 euros , respectively, when the amount resulting from the sum of the general tax base and the savings tax base does not exceed 35,000 euros in a joint declaration and 23,000 euros in individual declaration.

3. The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live.

Incompatibility

This deduction is incompatible, with respect to the same child, with the deduction for birth or adoption based on the degree of disability.

In the event that the taxpayer is entitled to both deductions, they may choose the one that best suits them.

Completion

In the case of marriage, if both spouses are entitled to the deduction, they will mark the box in the "Common" column that reflects their situation.

In another case or when there is a marriage you have opted for individual data capture, the box that reflects your situation will be reflected in the "Of the owner" column. In this case, you must also indicate whether or not the children live with both parents.