For birth or adoption of children with disabilities

Regulations: Art. 4.One.c), Four and Fifth of Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes.

Deduction amounts

• 224 euros in the case of the only child who suffers from a physical or sensory disability to a degree equal to or greater than 65 percent, or mental, with a degree of disability equal to or greater than 33 percent.

• 275 euros , when the child who suffers from said disability has at least one sibling with a physical or sensory disability at a level equal to or greater than 65 per 100, or psychic, in a degree equal to or greater than 33 per 100.

  The status of a person with a disability will be accredited by means of the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

Requirements and other conditions for the application of the deduction

• That the child was born or was adopted during the 2019 financial year and that he or she meets the requirements that give the right to the application of the corresponding minimum for descendants established by the state regulations regulating IRPF .

  The requirements for the application of the minimum by descendants are discussed in Chapter 14.

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

  • 25,000 euros in individual declaration.
  • 40,000 euros in joint declaration.

• The deduction will also be applicable, even if the disability does not reach the degrees mentioned above, in those cases in which the disability is declared judicially.

• When more than one taxpayer filing is entitled to the application of this deduction, its amount will be prorated in equal parts .

Quantitative limits of the deduction

• The full amount of the deduction (224 or 275 euros, as appropriate) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base ( boxes [ 0500 ] and [ 0510 ] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

• When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 e uros, in joint taxation, the amounts of the deduction will be the following:

  1. In individual taxation, the result of multiplying the amount of the deduction (224 or 275 euros, as appropriate) by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)

  2. In joint taxation , the result of multiplying the amount of the deduction (224 or 275 euros, depending applicable) by a percentage obtained from the application of the following formula:

     100 × (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 37,000)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoption" and with the deduction "For large or single-parent family".