10.15.3. For birth or adoption of children with disabilities

In general:
- Amount
  
  Due to the birth or adoption, during the tax period, of a child with a physical or sensory disability, with a degree of disability equal to or greater than 65 %, or psychic, with a degree of disability equal to or greater than 33 %. The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.
  
  Guardianship with full powers of representation established by court order will be considered a disability level of 65%.
  - 246 euros , when the child is the only one who suffers from said disability.
  - 303 euros , when the child who suffers from said disability has at least one brother with a degree of physical or sensory disability, with a degree of disability equal to or greater than 65 %, or psychic, with a degree of disability equal to or greater than 33 %.
- Requirements
  - That the child was born or adopted during the year and gives the right to apply the minimum for descendants.
  - That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation. This requirement will be controlled by the program.
  - When both parents or adopters are entitled to apply this deduction, the amount will be prorated equally.
- 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 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
This deduction will be compatible with the deduction for the birth or adoption of children, with the deduction for multiple births or adoptions and the deduction for large families.
For taxpayers who died before October 28:
- Amount
  - 224 euros when the child is the only one who suffers from a physical or sensory disability of a degree 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 than 33%.
  The deduction will also apply when the disability is declared judicially, even if it does not reach that degree.
  
  Guardianship with full powers of representation established by court order will be considered a disability level of 65%.
- Requirements
  - That the child was born or adopted during the year and gives the right to apply 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 euros, in joint taxation. This requirement will be controlled by the program.
  - When both parents or adopters are entitled to apply this deduction, the amount will be prorated equally.
- 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.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

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

Completion

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

If you have an only child with a disability

In the case of marriage and if both spouses are entitled to the deduction, the disabled child who generates the right to the deduction will be reflected in the "Common" box.

Otherwise, or when there is a marriage where the spouse has opted for individual data capture or when one of the spouses does not file a declaration, the child will be reflected in the "Of the Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for that child, indicating 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 it.
If you have 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 are entitled to the deduction, the number of disabled children who generate the right to the deduction will be reflected in the "Common" box.

Otherwise, or when there is a marriage where the spouse has opted for individual data capture or when one of the spouses does not file a return, the number of children who entitle them to the deduction will be reflected in the "Of the Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating 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 it.