Completion

Through a data capture window you must provide, if it is not provided, the information necessary to calculate the amount of the deduction:

• Identification data of the disabled spouse.

• Date of recognition of the disability.

• Date of cessation of disability if it occurred in 2022.

• If the marriage has been in force for the entire year, check the corresponding box.

• If the marriage has not been valid for the entire year, it will indicate the first month and the last complete month of 2022 in which it was valid.

• When the declarant's spouse gives the right to apply the deduction in the fiscal year for ascendant or descendant with a disability in his/her care, the taxpayer must indicate this in his/her declaration by checking the corresponding box.

  When you check the box, a drop-down menu will appear in which you must indicate the months in which your ascendants or descendants are entitled to the deduction.

• The amount of the advance payment of the deduction.

  If you have received the advance payment improperly (totally or partially) and before filing this declaration you have regularised this situation by entering the excess amounts received through form 122, the amount to be entered as advance payment, in box 0249, will be the difference between the amount that was paid to you in advance and the amount returned through said form.

• Data relating to pensioners and the unemployed and/or contributions to Social Security or Mutual Funds corresponding to the taxpayer who is entitled to the deduction.

• If you file an individual return, you must indicate whether or not you are required to file, and if you choose to file a joint return, you must indicate whether or not you are required to file in that mode.