10.2.2. Due to 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 equal to or greater than 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 referred to the date of accrual of the tax and recognized by resolution issued by the competent body in matters of social services.

When the children who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children or adopted children in the year, taking into account that a The same or adopted child can only be entered in one of the two boxes.

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in the "Common" box the number of children born or adopted in the year. 

In another case, or when there is a marriage they have opted for individual data capture, the number of children who qualify for the deduction will be reflected in the "Owner's" box. In this case, you must also indicate whether or not the children live with both parents.