By birth or adoption of the third or subsequent child

Regulations: Art. 110-2 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Deduction amounts

• 500 euros , as a general rule, for each child born or adopted during the tax period who is the third or subsequent child of the taxpayer.

• 600 euros for each of the children mentioned above, when, in addition, the sum of the general and savings tax bases, boxes [0435] and [0460] of the declaration , less the taxpayer's minimum and the minimum for descendants, sum of boxes [0511] and [0513] of the declaration, is not greater than:

  • 21,000 euros in individual declaration.
  • 35,000 euros in joint declaration .

Both amounts are incompatible with each other.

Requirements and other conditions for the application of the deduction

• The deduction may only be applied in the tax period in which the birth or adoption occurs.
• The deduction will correspond to the taxpayer with whom the child born or adopted lives on the date the tax is due (normally, December 31).
• When the children who entitle the deduction live with more than one taxpayer , the amount of the deduction will be prorated equally.