Due to the birth or adoption of the third or subsequent child
Regulations: Articles 110-2, 160-1 and 160-2.1 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of 26 September
A. In general regime
Deduction amounts
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500 euros , in general, for each child born or adopted during the tax period that is the third or successive of the taxpayer.
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600 euros for each of the children mentioned above, when, in addition, the sum of the general and savings tax bases, boxes [0435] and [0460] from statement , minus the taxpayer's minimum and the minimum for descendants, sum of the boxes [0511] and [0513] of the declaration, is not greater than:
Both amounts are incompatible with each other.
Requirements and other conditions for the application of the deduction
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The deduction may only be applied in the tax period in which the birth or adoption occurs.
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The deduction will correspond to the taxpayer with whom the child who was born or adopted lives on the date of tax accrual (normally, December 31).
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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
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600 euros , in general, for each child born or adopted during the tax period that is the third or successive of the taxpayer.
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720 euros for each of the children mentioned above, when, in addition, the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, minus the taxpayer's minimum and the minimum for descendants , sum of boxes [0511] and [0513] of the declaration, is not greater than :
Both amounts are incompatible with each other.
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:
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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:
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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.