10,15,3. For birth or adoption of children with disabilities
By the birth or adoption of a child with physical or sensory disability of a degree of 65 per cent or more, or a mental disability, with a 100 degree of disability equal to or greater than 33 per 100, provided that the child meets the other requirements that give entitlement to the application of the corresponding taxfree threshold for descendants established by the tax regulations, and that the sum of the general net tax base and the tax base for the taxpayer's savings is not greater than 25,000 euros in individual taxation or 40,000 euros in joint taxation, the following deduction will be applied as applicable:
 When the only child suffering from this degree of disability is: 224 Euros.
 When the child, who has such a degree of disability, has at least one brother with physical or sensory disability, with a degree of disability of 65% or more, or a mental disability of 100% or more: 33 100 275 Euros.
Deduction LIMIT
The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:

In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)
When both parents or adoptive parents have the right to apply this deduction, their amount will be prorated equally.
This deduction will be compatible with the deduction for the birth or adoption of children, with the deduction for multiple births or adoptions and the deduction for large families.
Note: This deduction will also apply to taxpayers whose disability is declared judicially, although it does not reach the degree cited.
Completion
The number of children with disabilities born or adopted in the year will be reflected.
If there is a single child with disabilities:
In the event of marriage, and if both spouses have the right to deduction, the child with disabilities who generates the right to deduction will be shown in the "Common" box. Otherwise, it will be reflected in the "Holder's" box. In this case, the number of people who have the right to apply the deduction for these children must also be completed, reflecting in it 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it.
If there is more than one child with disabilities:
The section "Son discapacidad con, at least one brother with disabilities" must be completed.
In the event of marriage and if both spouses have the right to deduction, the number of disabled children that generate the right to deduction will be shown in the "Common" box
Otherwise, the number of children entitled to the deduction will be shown in the "Holder's" box. In this case, the number of people who have the right to apply the deduction for these children must also be completed, reflecting in it 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it.