10.2.2. For the birth or adoption of a child depending on the degree of disability

1. In general regime

   Amount and requirements

   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 .

   The degree of disability must be related to the date of accrual of the tax (normally December 31) and recognized by 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.

2. Under a differentiated taxation regime

   Amount and requirements

   The birth or adoption of a child with a disability equal to or greater than 33% will entitle the individual to a deduction of 240 euros.

   Taxpayers must meet the same requirements as in the general regime and, in addition, those indicated in section 10.2.1.1.

Compatibility

This deduction is compatible with the deductions "For birth or adoption of the third or subsequent child."

Completion

If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you will check the box provided for this purpose.

You must reflect in box " Common" or in the box "Of the holder", as indicated below, the number of children born or adopted in the year that give right to the deduction, taking into account that the same child can only be entered 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 during the year with a disability equal to or greater than 33%.

Otherwise, or when a married couple has opted for individual data capture, the number of children with a disability level equal to or greater than 33%. will be reflected in the "From the holder" box. In this case, you must also indicate whether or not the children live with both parents.