10.6.2. For family care

The taxpayer may deduct 100 euros for each descendant under three years of age, for each ascendant over seventy, and for each ascendant, descendant, spouse or sibling with a physical, mental or sensory disability with a degree equal to or greater than 65 percent in accordance with the scale referred to in article 148 of the Revised Text of the General Social Security Law.

Requirements

• That the descendant or ascendant, spouse or sibling lives with the taxpayer for more than one hundred and eighty-three days of the calendar year. Children under three years of age are exempt from this requirement.
• That the descendant or ascendant does not have gross annual income exceeding 6,000 euros. In the case of ascendants, descendants, spouses or siblings with disabilities, the gross income limit will be determined by 1.5 on the Public Indicator of Multiple Effects Income (IPREM), which for the year 2019 will be 1.50 times 7,519.59, that is, 11,279.39
• You will be entitled to the deduction even if the relationship is based on affinity.

Completion

The number of descendants under 3 years of age and/or ascendants over 70 years of age who give the right to apply the deduction must be reflected in the corresponding box. Additionally, the number of descendants, ascendants, spouses or siblings with a disability equal to or greater than 65% who are entitled to the deduction will be reflected.

In the case of marriage, if both spouses are entitled to the deduction with respect to the same descendants or ascendants, their number will be reflected in box "Common" . Otherwise, the number of descendants/ascendants who entitle the deduction will be reflected in box "Of the holder"