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Form 100. Personal Income Tax Return 2018

10.15.3. For birth or adoption of children with disabilities

In the event of the birth or adoption of a child with a physical or sensory disability of 65% or more, or a mental disability of 33% or more, provided that said child also meets the other requirements that entitle him/her to the application of the corresponding minimum for descendants established by state regulations governing 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 for individual taxation or €40,000 for joint taxation, the following deduction will be applied as appropriate:

  • When the child is the only one who suffers from this degree of disability: 224 euros.
  • When the child, who suffers from this 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%, or a mental disability, with a degree of disability equal to or greater than 33%: 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 savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

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

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

When both parents or adopters are entitled to apply this deduction, the 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 incapacity is declared judicially, even if it does not reach the aforementioned level.

Completion

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

If there is only one child with a disability:

In the case of marriage and if both spouses are entitled to the deduction, the disabled child who generates the right to the deduction will be reflected in the "Common" box. Otherwise, it will be reflected in 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.

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 are entitled to the deduction, the number of disabled children who 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 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.