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Form 100. 2019 Personal Income Tax return

10,10,3. For caring for disabled relatives

The taxpayer can deduct from the total autonomous community payment 150 euros for each ascendant or descendant with a degree of disability of 65% or more, or who is legally incapacitated.

The amount of the deduction will be 220 euros for taxpayers who have recognised the right to receive benefits for dependence without having started receiving them at 31 December.


  • 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 kinship have the right to apply this deduction for the same person, their amount will be prorated among them by the same parties. When taxpayers have a different degree of kinship with the person with disabilities, the deduction will correspond to the nearest degree.

  • The sum of the general tax base and the taxpayer's savings is not greater than 19,000 euros in an individual tax return, or 24,000 euros in a joint tax return (this requirement will be controlled by the programme). With more than one taxpayer living with the disabled person, and if only one of them meets the income limit requirement, the full deduction may be applied.

  • The general income and savings of the ascendant or descendant with disabilities should not be greater than twice the public indicator of income with multiple effects, i.e.: 15,039.18 Euros (IPREM 2019:  7,519.59 Euros), including exempt amounts.

  • The effective coexistence of the basic Social Services or any other competent public body must be proven.


You must enter the set of ascendants and descendants with disabilities in the window that opens, and separately, 2, without including the relatives indicated in point .

31. The number of ascendants and descendants to whom dependency grants have been recognised must be indicated, but which as of December of this financial year have not started to receive them.

In the event of marriage, when both spouses have the right to apply the deduction, the number of people generating the right to deduction will be shown in the "Common" box.

In another case, the number of people entitled to the deduction will be shown in the "Holder" box, indicating the number of people who have the right to apply the deduction for those same ascendants or descendants.