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Form 100. Personal Income Tax Declaration 2021

10.7.3. Due to disability of ascendants or descendants

For each descendant or ascendant with a disability the amount of 300 euros.

Requirements and conditions

  1. The descendant or ascendant must be entitled to the minimum for disability of ascendants or descendants in accordance with Personal Income Tax regulations

  2. The descendant or ascendant must prove a degree of disability equal to or greater than 65%.

  3. The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  4. In joint taxation, if any descendant member of the family unit is a person with a disability to the required degree, the "deduction for descendants with disabilities" will be applied to him and not the one corresponding to "taxpayers with disabilities."

  5. This deduction is incompatible with the taxpayer's disability deduction for the same person. Therefore, descendants with disabilities who make up the family unit will generate joint taxation rights to the application of the deduction for disability of descendants and not to the deduction for disability of the taxpayer. If the ascendant is a person over 75 years of age with a degree of disability equal to or greater than 65%, this deduction will be applied and not the one established “For care of ascendants over 75 years of age.”

When two or more taxpayers have the right to apply the deduction for the same ascendants or descendants, and one of them does not meet the requirements established in point 3 above, the amount of the deduction for the other taxpayers will be reduced to the proportion that results from the application of the rules for the proration of the minimum by descendants, ascendants and disability provided for in state legislation.

Completion

The deduction will be calculated by the program based on the data you have indicated in the " Personal and family data" windows.