10,2,15. By the birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants
The birth or adoption of the first and/or second child of taxpayers resident in the municipalities of Aragon whose population of law is less than 10,000 inhabitants will give rise to a deduction in the following terms:
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The deduction will be for the birth or adoption of the first child, and of 100 euros for the second, only applicable in the tax period in which the birth or adoption occurs. 150
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The deduction will be 200 and 300 euros, respectively, when the amount resulting from the sum of the general taxable base and the gross tax base of the savings is not greater than 35,000 euros in a joint tax return and 23,000 euros in an individual tax return.
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The deduction will correspond to the taxpayer with whom the children who give entitlement to the deduction live.
IMPORTANT:This deduction is incompatible with the deduction for birth or adoption in view of the degree of disability of any of the children.
If the taxpayer has the right to both deductions, they can choose the one that best suits them.
Completion: You must indicate whether the children born or adopted are common to both spouses or only the holder of the declaration, and also whether these same children live with both parents or adoptive parents.