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Specific manual for people with disabilities

For the birth or adoption of a child with a disability level equal to or greater than 33%

(Art. 110-3 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26)

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.

Compatibility

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 the birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants.”