10.11.2. For families with 2 sons and daughters

 Amount and requirements 

250 euros when the taxpayer has, on the date the tax becomes due, two children who generate the right to apply the minimum for descendants.

500 euros when the taxpayer or any of the children who are entitled to apply this deduction have a degree of disability equal to or greater than 65%.

A degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for persons in situations of dependency.

When more than one taxpayer is entitled to apply the deduction in respect of the same descendants, the amount will be prorated among them in equal parts.

Incompatibility

This deduction is incompatible with the "Large family" deduction

Completion

If you are entitled to this deduction, check the box provided for this purpose.

If the taxpayer or any of the descendants who qualify for the deduction have been recognized as severely or severely dependent, they must check the corresponding box.

If for any of the children both parents have the right to this deduction or to the "Large Family" deduction (regardless of whether or not either of them applies) this will be reflected in the corresponding box.

In the event that the taxpayer is entitled to this deduction and the "Large Family" deduction, the program will calculate the most favorable one.