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Form 100. Personal Income Tax Declaration 2018

10.2.2. Due to the birth or adoption of a child in response to the degree of disability

The birth or adoption of a child with a degree of disability equal to or greater than 33 percent will grant the right to a deduction of 200 euros .

This deduction is compatible with the deduction for the birth or adoption of the third or subsequent child.

The degree of disability must be referred to the date of accrual of the tax and recognized by resolution issued by the competent body in matters of social services.

When the children who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.


In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of children born or adopted in the year with the required degree of disability.

Otherwise, the number of children entitled to the deduction, born or adopted in the year, will be reflected in the "Owner's" 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.