Skip to main content
Form 100. Personal Income Tax Declaration 2019

10.10.3. For caring for family members with disabilities

The taxpayer may deduct from the full regional quota 150 euros for each ascendant or descendant with a degree of disability equal to or greater than 65%, or who is legally incapacitated.

The amount of the deduction will be 220 euros for those taxpayers who have recognized the right to receive dependency benefits without having begun to receive them on December 31.

Requirements

  • The ascendant or descendant with a disability must live with the taxpayer uninterruptedly for at least half of the tax period. When two or more taxpayers with the same degree of relationship are entitled to the application of this deduction with respect to the same person, its amount will be prorated between them in equal parts. When taxpayers have a different degree of relationship with the person with a disability, the application of the deduction will correspond to the closest degree.

  • The sum of the general tax base and the taxpayer's savings does not exceed 19,000 euros in an individual declaration, or 24,000 euros in a joint declaration (this requirement will be controlled by the program). If there is more than one taxpayer who lives with the person with a disability, and in the event that only one of them meets the income limit requirement, the full deduction may be applied.

  • The general and savings income of the ascendant or descendant with a disability must not be greater than twice the public multiple-effect income indicator, that is: 15,039.18 euros (IPREM 2019:  7,519.59 euros), including the exempt ones.

  • Effective coexistence must be accredited by the basic Social Services or by any other competent public body.

Completion

You must indicate in the window that opens, and separately, 1 the set of ascendants and descendants with disabilities, not including the relatives indicated in point 2.

2 You must indicate the number of ascendants and descendants who have been recognized with dependency aid, but who as of December 31 of this year have not begun to receive it.

In the case of marriage when both spouses have the right to apply the deduction, the number of people who generate the right to the deduction will be reflected in box "Common" .

Otherwise, the number of people who qualify for the deduction will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction for those same ascendants or descendants.