By birth or adoption of the third or subsequent child
Regulations: Articles 110-2, 160-1 and 160-2.1 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
A. Under general regime
Deduction amounts
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500 euros , as a general rule, for each child born or adopted during the tax period who is the third or subsequent child 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] of the declaration , less 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
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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 born or adopted lives on the date the tax is due (normally, December 31).
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When the children who entitle the 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
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600 euros , as a general rule, for each child born or adopted during the tax period who is the third or subsequent child 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, less 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 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:
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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.