10.2.2. For the birth or adoption of a child depending on the degree of disability

The birth or adoption of a child with a disability of 33 percent or more will grant the right to a deduction of 200 euros .

This deduction is compatible with the deduction for the birth or adoption of the third or subsequent child.

The degree of disability must be related to the date of accrual of the tax and recognized by means of a resolution issued by the competent body in matters of social services.

When the children who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

Completion

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in the "Common" box the number of children born or adopted in the year with the required degree of disability.

Otherwise, the number of children entitled to the deduction, born or adopted in the year, will be reflected in the "Of the holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.