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Form 100. Personal Income Tax Declaration 2018

10.15.3. For birth or adoption of children with disabilities

By birth or adoption of a child with a physical or sensory disability equal to or greater than 65 percent, or mental disability, with a degree of disability equal to or greater than 33 percent, provided that said child, in turn, meets the other requirements. requirements that give the right to the application of the corresponding minimum for descendants established by the state regulations regulating the tax, and that the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 In joint taxation, the following deduction will be applied as appropriate:

  • When it is the only child who suffers from said degree of disability: 224 euros.
  • When the child, who suffers from said degree of disability, has at least one sibling with a physical or sensory disability, with a degree of disability equal to or greater than 65 percent, or mental, with a degree of disability equal to or greater than 33 percent. 100: 275 euros.

DEDUCTION LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base 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 the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

When both parents or adopters have the right to apply this deduction, its amount will be prorated equally.

This deduction will be compatible with the deduction for the birth or adoption of children, the deduction for multiple births or adoption and the deduction for large families.

Note: This deduction will also apply to taxpayers whose disability is declared judicially, even if it does not reach the aforementioned degree.

Completion

The number of children with disabilities born or adopted in the year will be reflected.

If there is an only child with a disability:

In the case of marriage and if both spouses have the right to the deduction, the child with a disability that generates the right to the deduction will be reflected in the "Common" box. Otherwise, it will be reflected in the "Owner" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting 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 the deduction. same.

If there is more than one child with a disability:

The section “Disabled child with at least one disabled sibling” must be completed.

In the case of marriage and if both spouses have the right to the deduction, the number of children with disabilities that generate the right to the deduction will be reflected in the "Common" box.

Otherwise, the number of children who qualify for the deduction will be reflected in the "Holder" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting 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 the deduction. same.