Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent
Regulations: Art. 110-3 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26
200 euros, for each child born or adopted during the tax period.
Requirements and other conditions for the application of the deduction
That it involves the birth or adoption of a child with a degree of disability equal to or greater than 33 percent .
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 in equal parts.
This deduction is compatible with the deduction “Due to the birth or adoption of the third or subsequent child” .