For the birth or adoption of a child with a disability level equal to or greater than 33%
Regulations: Articles 110-3, 160-1 and 160-2.2 Revised 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
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That it involves the birth or adoption of a child with a degree of disability equal to or greater than 33% .
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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
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:
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The differentiated tax regime is applicable to taxpayers residing in rural settlements with 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.
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Only taxpayers who have their habitual residence can benefit from this special differentiated tax regime, during the calendar year in which the corresponding tax obligation accrues and in the following four , in any of the rural settlements with high risk or extreme risk of depopulation that have been indicated above. 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.
Compatibility
This deduction is compatible with the deduction “For the birth or adoption of the third or subsequent child.”