10.2.2. Due to the birth or adoption of a child in response to the degree of disability

Amount and requirements

• 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 .

  The amount of the deduction will be 240 euros when the differentiated tax regime is applicable.

  Eligibility for this special differentiated tax regime is explained in section 10.2.1.1.

  The degree of disability must refer to the date of accrual of the tax (normally December 31) 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.

Compatibility

This deduction is compatible with the deductions "For the birth or adoption of the third or subsequent child."

Completion

If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you must check the box enabled for this purpose.

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of children born or adopted in the year, taking into account that The same 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.