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Specific manual for people with disabilities

Autonomous Community of Aragon

  • Deduction of €200 for each child born or adopted during the tax period with a degree of disability equal to or greater than 33%.

    This deduction is compatible with the deductions “For birth or adoption of the third or subsequent child” and “For international adoption of children”.

    On the other hand, it is incompatible with the deduction “For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants.”

  • Deduction of €150 for the care of dependent persons (ancestor over 75 years of age and ancestor or descendant with a degree of disability equal to or greater than 65% regardless of their age) who live with the taxpayer for at least half of the tax period, provided that the remaining requirements and conditions established for the application of the deduction are met.