10.2.2. For the birth or adoption of a child depending on the degree of disability
The birth or adoption of a child with a degree of disability equal to or greater than 33% 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 related to the date of accrual of the tax and recognized by means of a 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.
Completion
You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of children or adopted children in the year, taking into account that the same child or adopted child can only be recorded in one of the two boxes.
In the case of marriage, if both spouses are entitled to the deduction, they must indicate in the "Common" box the number of children born or adopted in the year.
Otherwise, or when a married couple has opted for individual data entry, the number of children who entitle the deduction will be reflected in the "Of the holder" box. In this case, you must also indicate whether or not the children live with both parents.