10.15.3. By birth, adoption, foster care or delegation of guardianship of persons with disabilities

Amount and persons who give right to the deduction

1. In general:

   The deduction can be applied for the birth, adoption, foster care or delegation of guardianship, during the tax period, of a person with a degree of disability equal to or greater than 65%, or a recognized degree of intellectual or mental disability permanently 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 he or she is the only son or daughter, or a minor child in foster care or under guardianship for adoption purposes by the taxpayer who suffers from said disability.

   • 303 euros, when living with another person who entitles you to this deduction.

   In cases of foster care or guardianship, the deduction will apply exclusively in the tax year in which the foster care or guardianship is established.

2. Taxpayers who died between June 1 and December 29, both inclusive:

   The deduction can be applied for the birth, adoption, foster care or delegation of guardianship, during the tax period, of a person with a physical or sensory disability of 65% or more, or an intellectual or mental disability of 33% or more. 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 he or she is the only son or daughter, or a minor child in foster care or under guardianship for adoption purposes by the taxpayer who suffers from said disability.

   • 303 euros, when living with another person who entitles you to this deduction.

   In cases of foster care or guardianship, the deduction will apply exclusively in the tax year in which the foster care or guardianship is established.

3. Taxpayers who died before June 1:

   The deduction It can only be applied for birth or adoption, during the tax period, of a child with a physical or sensory disability of 65% or more %, or mental or intellectual disability to 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%.

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

   • 303 euros, when the child suffering from said disability has at least one sibling with a degree of physical or sensory disability equal to or greater than 65 % or intellectual or mental disability equal to or greater than 33 %.

Requirements

• That the persons who give the right to the application of the deduction also give 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.

• When more than one taxpayer is entitled to this deduction, its amount will be divided equally among them.

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 taxpayer's general taxable base and 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).

Compatibility and incompatibility

This deduction is compatible with the following deductions: "By birth, adoption, delegation of guardianship for adoption purposes or foster care", "By multiple births or adoptions" and "By large or single-parent families".

The deduction is incompatible, for the same descendant or assimilated person, with the application of the additional amounts of the regional deduction "For habitually residing in a municipality at risk of depopulation".

Completion

• Section A) will state the number of children born or adopted or of minors in foster care or with delegation of guardianship with disability that give the right to the deduction, provided that they do not live with another person who gives the right to the deduction.

  Section B) will state the number of children born or adopted or of minors in foster care or with delegation of guardianship with disability that give the right to the deduction when they live with other people who give the right to the deduction.

  The number of children, foster children or minors under guardianship that entitle the holder to the deduction will be entered in the box ""Common" or in the "Of the holder" box, taking into account that the same person can only be listed in one of the two boxes.

  The form will be completed in the "Common" box in the case of marriage if both spouses are entitled to the deduction. 

  In other cases, or when there is a marriage and an individual data capture has been chosen, or when one of the spouses does not file a declaration, the number of people with disabilities will be reflected in the "Of the Holder" box, additionally completing the number of declarants entitled to the deduction.

• In the case of taxpayers who died before July 1, the number of children will be completed in the "Of the Holder" box that corresponds to their situation and will indicate whether both parents or adoptive parents are entitled to apply the deduction.