8,9,5,3,1. Completion

Completing the deduction for descendants with disabilities is done by opening the data capture window. Once opened, the data is recorded in the sections "Children members of the family unit who have not received income and other descendants entitled to the minimum for this concept" and "Information for the deduction for dependent descendants with disabilities"

The information that we indicate below must appear for each dependent descendant with a disability who is entitled to deduction , so you must complete those that do not appear:

The identifying data of the descendant.
The number of taxpayers entitled to the minimum for descendants.
Date of disability: must indicate the date of recognition of the disability. In this sense, if the social services of your Autonomous Community determine the status of a person with a disability, for all purposes, the date that must be indicated is the date of the disability request.
If the disability situation ceases during the financial year, you must indicate the corresponding date.
If the death of the other parent had occurred during this year, the date of death of the other parent must be indicated.

Additionally, depending on your situation, you will complete:

If you do not give up the right to deduction

Social Security or Mutual Insurance contributions. It will indicate the months in which you have contributions and their amount. If you have contributions all year round for an amount equal to or greater than 100 euros, you will mark the corresponding box.
Data relating to pensioners and unemployed . If you have received benefits throughout the year, you will check the box provided for this purpose. Otherwise, you will indicate the months in which you receive them.
If you have received the advance payment of the deduction, you will record its amount. Please note that if you have improperly received (totally or partially) the advance payment and before submitting this declaration you have regularized this situation by entering the excess amounts received through form 122, the amount to be entered in The concept of advance payment will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you transfer the right to deduction

You must indicate that you transfer the right to the deduction that may apply to another taxpayer who also has the right by checking the corresponding box.

In the case of married couples, unless you opt for individual data capture, the situation that the taxpayer reflects in their return, the program will reflect in the return of the other spouse.

Thus, if the taxpayer is the "declarant" and transfers the right to his "spouse" he will check the declarant box. The declaration of his "spouse" will indicate that the right has been transferred to him.

If the taxpayer is the "spouse" and transfers the right to the "declarant", he or she will check the "spouse" box. The declaration of the "declarant" will state that the right has been transferred to him.

In the case of marriages, the program will reflect the NIF of the beneficiary and the taxpayer will have to complete the contributions and data related to pensioners and unemployed of the "declarant" and the "spouse as well as the amount of the deduction that each one would have received in advance. The data entered in one declaration will be transferred by the program to the declaration of the other.
If the taxpayer to whom you transfer the right is not your spouse, you must indicate that you transfer the right by checking the corresponding box, the NIF of the taxpayer to whom you transfer the right and the amount of the advance payment of the deduction.
In the event that they had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount to be entered in concept of advance payment in box 0624 will be the difference between the amount that would have been paid in advance and the amount returned through said model.

If you have been given the right to deduction

In the event that the right to receive the deduction is transferred to you, you must indicate this by checking the corresponding box.

As in the previous case, when there is a marriage:

If the taxpayer is the "declarant" and his "spouse" has assigned the right to him, the taxpayer will mark the declarant box. The declaration of his "spouse" will indicate that he has assigned the right to the deduction.

If the taxpayer is the "spouse" and the "declarant" has assigned the right, the taxpayer will check the "spouse" box. In the declaration of the "declarant" it will appear that the right is transferred to him.

It is not necessary to indicate the beneficiary's NIF (the program will do it). Now, you must complete the contributions and data relating to pensioners and unemployed of the "declarant" and the "spouse" as well as the amount of the deduction that each one would have received in advance. The program will transfer this data to another's declaration.
If the taxpayer who has transferred the right to you is not your spouse, you must reflect this situation by checking the corresponding box and indicating the NIF of the transferor. Additionally, you will have to complete for both the declarant and the transferor, depending on the situation of each one, the data related to pensioners, unemployed or contributions to Social Security or Mutual Insurance.

You must also indicate the amount of the deduction that the declarant and the other transferor would have collected in advance.
If the taxpayer or any of the transferors had improperly received (totally or partially) the advance payment and before submitting this declaration they had regularized that situation by entering the excess amounts received through form 122, the amount entered as an advance payment, in box 0624 , will be the difference between the amount that would have been paid in advance and the amount returned through said model.

Only in the event that you have received an advance payment from a descendant, for which you are not entitled to the minimum for descendants (for example: the descendant has an annual income greater than 8,000 euros) must fill out box 0664 of section “ Regularizations of the advance payment received by dependent descendants or ascendants with disabilities" indicating the NIF of the descendant or descendants and the payment on account received.

If you file an individual return, you must indicate whether or not you are required to declare and if you choose to file a joint return, you must indicate whether or not, in this modality, you are required to declare.