10.7.3. Due to disability of ascendants or descendants

Amount

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

Requirements and conditions

1. The descendant or ascendant must give the right to the minimum for disability of ascendants or descendants in accordance with the regulations of IRPF

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 base must not exceed the amount of 27,000 euros for individual taxation or 36,000 euros for 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 for him or her 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, disabled descendants who are part of the family unit will be entitled, in joint taxation, to the application of the disability deduction for descendants and not to the disability deduction for the taxpayer.

   When 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 are entitled 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 resulting from the application of the rules for the apportionment of the minimum for descendants, ascendants and disability provided for in state legislation.

Completion

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