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Practical manual for Income Tax 2023.

For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants

Regulations: Art. 110-16 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount of deduction

  • 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, is not greater than the following amounts:

    • - 23,000 euros in individual declaration.

    • - 35,000 euros in joint declaration.

Requirements and other conditions for the application of the deduction

  • The deduction may only be applied in the tax period in which the birth or adoption occurs.

  • The deduction will correspond to the taxpayer with whom the children who entitle them to the deduction live. When the children who qualify for deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

  • The deduction may 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.

    You can consult the list of Aragonese municipalities with a legal population of less than 10,000 inhabitants at the following link: " Municipalities with less than 10,000 inhabitants ".

Incompatibility

This deduction is incompatible with the deduction that the taxpayer may apply "for the 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, such that, if the deduction is applied to him or her based on the degree of disability of one of the children, this deduction cannot be applied.

In those cases where the taxpayer is entitled to apply both deductions, he or she may choose the most favourable one, bearing in mind, however, that in the case of a joint declaration only one of the deductions may be applied.