Due to 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 regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26
A. In general regime
Deduction amount
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 who reside in rural settlements with high risk or extreme risk of depopulation (Ranks VIII, IX and Synthetic Territorial Development Index (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 marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.
Compatibility
This deduction is compatible with the deduction “For the birth or adoption of the third or subsequent child.”