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 Consolidated 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)

Amount of deduction

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 residing in rural settlements with high risk of depopulation (settlements belonging to ranks VIII and IX of the structure of the settlement system of Aragon) or with extreme risk of depopulation (settlements belonging to rank X of the aforementioned structure), provided that, in addition , l corresponds to a value lower than 100 in the Synthetic Index of Territorial Development (ISDT) prepared in accordance with the Territorial Planning Strategy of Aragon .

  You can consult the list of rural settlements eligible for the differentiated taxation regime in the links indicated at the end of this section.

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

Compatibility

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