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Form 100. Personal Income Tax Declaration 2023

10.15.3. For birth or adoption of children with disabilities

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 mental, 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.

The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.

  • 246 euros , when it is the only child who suffers from said disability.

  • 303 euros , when the child who suffers from said disability has at least one sibling with a degree of physical or sensory disability, with a degree of disability equal to or greater than 65 %, or mental, 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 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 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 have the right to apply this deduction, its 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 taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 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 from the application of 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

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.

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 you have 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 file a declaration, the child 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 that child, 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 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 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.