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Practical manual for Income Tax 2023.

For the birth or adoption of a child with a degree of disability equal to or greater than 33%

Regulations: Articles 110-3, 160-1 and 160-2.2 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

A. Under general regime

Amount of deduction

200 euros, for each child born or adopted during the tax period.

Requirements and other conditions for the application of the deduction

  • Whether it is the birth or adoption of a child with a degree of disability equal to or greater than 33% .

    The degree of disability must be related to the date of accrual of the tax (normally, December 31) and recognized by means of a resolution issued by the competent body in matters of social services.

  • When the children who give the right to deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

B. In application of the differentiated tax regime (incompatible with the general regime)

Deduction amounts

240 euros, for each child born or adopted during the tax period.

Requirements and other conditions for the application of the deduction

Taxpayers must meet the same requirements as in the general regime and, in addition, the following:

  • The differentiated tax regime is applicable to taxpayers residing in rural settlements with a high risk or extreme risk of depopulation (Range VIII, IX and X), provided that they also have a Synthetic Index of Territorial Development (ISDT) less than 100.

    You can consult the list of rural settlements for the purposes of the special differentiated tax regime at the following link:

    Differentiated tax regime. Rural settlements

  • Only taxpayers who have their habitual residence, during the calendar year in which the corresponding tax obligation is accrued and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated above can benefit from this special regime of differentiated taxation. In the case of a married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.

Compatibility

This deduction is compatible with the deduction “For birth or adoption of the third or subsequent child”.