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

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

1. The deduction will be 100 euros for the birth or adoption of the first child, and 150 euros for the second, and will be applied 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 is not greater than 35,000 euros in a joint declaration and 23,000 euros in an 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.

If the taxpayer is entitled to both deductions, he or she may choose the one that best suits him or her.

Completion

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

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