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Form 100. Personal Income Tax Return 2021

10.10.3. For the care of family members with disabilities

The taxpayer may deduct from the total regional quota 150 euros for each ascendant or descendant with a degree of disability equal to or greater than 65% or who is legally incapacitated.

The amount of the deduction will be 220 euros for those taxpayers who have been recognized as entitled to receive dependency benefits without having started to receive them by December 31.

Requirements

  • The disabled ascendant or descendant 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 are entitled to apply this deduction in respect of the same person, its amount will be prorated between them in equal parts. When taxpayers have different degrees of kinship with respect to the disabled person, the application of the deduction will correspond to the closest degree.

  • The sum of the general tax base and the taxpayer's savings must not exceed 19,000 euros in an individual declaration, or 24,000 euros in a joint declaration (this requirement will be controlled by the program). When there is more than one taxpayer living with the disabled person, and only one of them meets the income limit requirement, he or she may apply the full deduction.

  • The general and savings income of the disabled ascendant or descendant must not exceed twice the public indicator of multiple-effect income, that is: 15,817.20 euros (IPREM 2021 7,908.60 euros), including those exempt from taxes, and without the obligation to file a wealth declaration.

  • Effective cohabitation must be accredited by the basic Social Services or by any other competent public body.

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of descendants or ascendants with disabilities that give the right to the deduction, taking into account that the same descendant or ascendant can only be entered in one of the two boxes.

In section A) you must indicate separately, depending on the circumstances of the descendants, the number of descendants with disabilities who entitle them to the deduction.

In the case of marriage when both spouses are entitled to apply the deduction, the number of descendants who generate the right to the deduction will be reflected in box "Common" .

In another case or when there is a marriage and you have opted for individual data capture, you will reflect in the "Owner" box the number of descendants who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same descendants.

In section B) you must indicate separately, depending on the circumstances of the ascendants, the number of ascendants with disabilities that give rise to the deduction.

In the case of marriage when both spouses are entitled to apply the deduction, the number of ascendants who generate the right to the deduction will be reflected in box "Common" .

In another case or when there is a marriage and you have opted for individual data capture, you will reflect in the "Holder" box the number of ascendants who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same ascendants.