8,9,5,3,1. Completion

The deduction for disabled descendants is completed by opening the data capture window. Once opened, the data is recorded in the sections "Children in 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 data that we indicate below must be for each dependent disabled descendant who is entitled to deduction , so you must complete those that are not included:

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 regard, if the social services of your Autonomous Community determine that you are a disabled person, for all purposes, the date you must indicate is the date of the application for disability.
If the disability situation ceases during the year, you must indicate the corresponding date.
If the death of the other parent occurred during this year, you must indicate the date of his or her death.

Additionally, depending on your situation, you will complete:

If you do not give up the right to deduction

Contributions to Social Security or Mutual Insurance. Indicate the months in which you have contributions and the amount of the same. If you have contributions throughout the year for an amount equal to or greater than 100 euros, check 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, it will indicate the months in which they are received.
If you have received advance payment of the deduction, you will state its amount. Please note that if you have received the advance payment unduly (totally or partially) and before submitting this declaration you have regularised this situation by entering the excess amounts received through form 122, the amount to be entered as an advance payment will be the difference between the amount that was paid to you in advance and the amount returned through said form.

If you give up the right to deduction

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

In the case of married couples, unless you choose to enter data individually, the program will reflect the situation that the taxpayer reflects in his or her return 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 show that the right has been transferred to him.

If the taxpayer is the "spouse" and assigns the right to the "declarant", he/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 relating to pensioners and unemployed persons of the "declarant" and the "spouse" as well as the amount of the deduction that each would have received in advance. The data entered in one declaration will be transferred by the program to the other declaration.
If the taxpayer to whom you transfer the right is not your spouse, you must indicate that you are transferring 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 have received the advance payment improperly (totally or partially) and before submitting this declaration they have regularized this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment in box 0624 will be the difference between the amount that was paid to them in advance and the amount returned through said form.

If you have been given the right to deduction

If you are granted the right to receive the deduction, 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/her "spouse" has assigned the right to him/her, the taxpayer will check the declarant box. The declaration of his/her "spouse" will indicate that he/she assigns the right to the deduction to him/her.

If the taxpayer is the "spouse" and the "filer" has assigned the right to him/her, the taxpayer will check the "spouse" box. The declaration of the "declarant" will state that he assigns the right.

It is not necessary to indicate the beneficiary's NIF (the program will do it). However, you must complete the contributions and data relating to pensioners and unemployed persons for 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, both the declarant and the transferor will have to complete, depending on the situation of each, the data relating to pensioners, unemployed or contributions to Social Security or Mutual Funds.

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 filing this declaration had regularized this situation by entering the excess amounts received through form 122, the amount to be entered as an advance payment, in box , will be the difference between the amount that was paid in advance and the amount returned through said form.

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

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