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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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 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 fiscal year, of the first child .

  • 150 euros for the birth or adoption, during the fiscal 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 whose legal population is less than 10,000 inhabitants in the link indicated at the end of this section.

Incompatibility

This deduction results incompatible with the application of the regional tax deduction "For the birth or adoption of a child with a degree of disability equal to or greater than 33 percent."

Clarifications :

- The incompatibility refers to the same child, so that if the deduction is applied to him in consideration of the degree of disability of one of the children, this deduction could not be applied.

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

Municipalities with fewer than 10,000 inhabitants(515 KB - pdf)