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Practical Income Manual 2023.

Due to the birth or adoption of a child with a degree of disability equal to or greater than 33 percent

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

A. In general regime

Deduction amount

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.

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 taxation regime is applicable to taxpayers who reside in rural settlements with high risk or extreme risk of depopulation (Ranks VIII, IX and 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 accrues and in the following four, in one of the rural settlements with high risk or with extreme risk of depopulation that have been previously indicated. In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.

Compatibility

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