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Form 100. Personal Income Tax Declaration 2021

10.5.22. For dependent family members with disabilities

Taxpayers may deduct 500 euros for each ascendant and/or descendant, with a degree of disability greater than 65% that generates the right to apply the minimum for disability.

Requirements

That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to deduction originates, is not greater than:

  • 39,000 euros in individual taxation.

  • 52,000 euros in joint taxation.

When several taxpayers have the right to apply the deduction, the rules of proration, coexistence and other limits provided for in state personal income tax regulations will apply.

Completion

You must reflect in the box " Common" or in the box "Holder", as indicated below, the number of people entitled to the deduction taking into account that the same ascendant or descendants can only be entered in one of the two boxes.

In the case of marriage when both spouses have the right to the deduction, the number of people who give the right to the deduction will be reflected in the "Common" box.

In another case or when there is a marriage and you have opted for individual data capture, you will have to enter the number of people who give the right to the deduction in the "Owner" box, also indicating the number of people who have the right to apply the deduction.