By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants
Regulations: Art. 110-16 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.
100 euros for the birth or adoption, during the year, of the first child.
150 euros for the birth or adoption, during the year, of the second child.
200 and 300 euros, respectively , for the birth or adoption of the first or second child when the amount resulting from the sum of the general tax base and the savings tax base boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:
Requirements and other conditions for the application of the deduction
The deduction may only be applied in the tax period in which said birth or adoption occurs.
The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live. When the children who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.
The deduction can only be applied by those taxpayers who have resided in the year of birth and the previous year in Aragonese municipalities whose legal population is less than 10,000 inhabitants.
This deduction will be incompatible with the deduction that the taxpayer can apply for birth or adoption of a child with a degree of disability equal to or greater than 33 percent
The incompatibility refers to the same child, in such a way that, if the deduction is applied to him based on the degree of disability of one of the children, this deduction could not be applied.
In those cases in which the taxpayer has the right to apply both deductions, he or she can choose the one that is more favorable, taking into account, however, that in the case of a joint return, only one of the deductions can be applied.