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Form 100. Personal Income Tax Return 2021

10.5.22. For dependent family members with disabilities

Taxpayers will be able to 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 the deduction originates, is not greater than:

  • 39,000 euros in individual taxation.

  • 52,000 euros in joint taxation.

When several taxpayers are entitled to apply the deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations on personal income tax will apply.

Completion

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

In the case of marriage when both spouses are entitled to the deduction, the number of persons who are entitled 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 are entitled to the deduction in the "Owner" box, also indicating the number of people who are entitled to apply the deduction.