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Form 100. Personal Income Tax Declaration 2022

10.10.4. For caring for family members with disabilities

Amount

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

Since the entry into force of Law 8/2021 to reform the Civil Code, references to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established.

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

Requirements

  • The ascendant or descendant with a disability must live with the taxpayer uninterruptedly for at least half of the tax period.

    When two or more taxpayers with the same degree of relationship are entitled to the application of this deduction with respect to the same person, its amount will be prorated between them in equal parts.

    When taxpayers have a different degree of relationship with the person with a disability, the application of the deduction will correspond to the closest degree.

  • The sum of the general tax base and the taxpayer's savings cannot exceed 19,000 euros in an individual return, or 24,000 euros in a joint return.

    For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros in individual taxation and 45,000 euros in joint taxation (in the case of marriage it is sufficient that one of the spouses meets the residence requirement in said municipalities or entities). In the case of large families residing in said municipalities or smaller local entities, there will be no limit on tax bases.

    Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

  • When there is more than one taxpayer who lives with the disabled person, and only one of them meets the income limit requirement, the full deduction may be applied.

  • The general and savings income of the ascendant or descendant with a disability must not be greater than twice the public multiple-effect income indicator, that is: 16,212.56 euros (IPREM 2022 8,106.28 euros), including those exempt and not required to submit a Patrimony declaration.

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

Completion

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants and you are part of a large family, you must check the box provided for this purpose.

If you have had your habitual residence in said municipalities or minor local entities but are not part of a large family, you will indicate this by checking the corresponding box.

Additionally, it must reflect in the box " Common" or in the box "Holder", 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 qualify for the deduction.

In the case of marriage when both spouses have the right to apply the deduction, box "Common" will reflect the number of descendants who generate the right to the deduction.

In another case or when there is a marriage you have opted for individual data capture, the number of descendants who give the right to the deduction will be reflected in the "Holder" box, indicating, additionally, the number of people who have the right to apply the deduction for those same ones. decendents.

In section B) you must indicate separately, depending on the circumstances of the ascendants, the number of ascendants with disabilities who qualify for the deduction.

In the case of marriage when both spouses have the right to apply the deduction, box "Common" will reflect the number of ascendants that generate the right to the deduction.

In another case or when there is a marriage you have opted for individual data capture, the number of ascendants who give the right to the deduction will be reflected in the "Holder" box, indicating, additionally, the number of people who have the right to apply the deduction for them. ascendants.