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Form 100. Personal Income Tax Declaration 2018

10.2.15. By birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants

The birth or adoption of the first and/or second child of taxpayers residing in Aragonese municipalities whose legal population is less than 10,000 inhabitants will give the right to a deduction in the following terms:

  1. The deduction will be 100 euros ros for the birth or adoption of the first child, and 150 euros for the second, applying only in the tax period in which said birth or adoption occurs.

  2. The deduction will be 200 and 300 euros , respectively, when the amount resulting from the sum of the general tax base and the savings tax base does not exceed 35,000 euros in a joint declaration and 23,000 euros in individual declaration.

  3. The deduction will correspond to the taxpayer with whom the children who qualify for the deduction live.

IMPORTANT:This deduction is incompatible with the deduction for birth or adoption due to the degree of disability of one of the children.

In the event that the taxpayer is entitled to both deductions, they may choose the one that best suits them. 

Completion: You must indicate whether the children born or adopted are common to both spouses or only to the holder of the declaration, and also if these same children live with both parents or adopters.