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Form 100. 2019 Personal Income Tax return

10.7.3. For disability of ascendants or descendants

For each descendant or ascendant with a disability, the amount of 300 euros.


  1. The descendant or ascendant must give the minimum right for disability of ascendants or descendants.

  2. The descendant or ascendant must prove a degree of disability of 65% or more.

  3. The sum of the general tax base and that of the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  4. In joint taxation if a descendant of the family unit is a person with a disability to the required degree, the "deduction for descendants with disabilities" will be applied by him and not the corresponding to "taxpayers with disabilities."

  5. This deduction will be incompatible with the deduction for ascendant over 75 years old. If the ascendant over 75 years old is a person with a disability of 65% or more, the deduction for disability will be applied.

When two or more taxpayers have the right to apply the deduction for the same ascendants or descendants, and one of them does not meet the requirements set out in point 3 above, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the tax-free threshold for descendants, ascendants and disability provided for in the state law.


The deduction will be calculated by the program based on the data you have indicated in the "Personal and family data" windows.