8.7.6.2. Deduction for ascendants caring for persons with disabilities

1. They will be entitled to this deduction:

   • Taxpayers who carry out an activity as a self-employed person or as an employee for which they are registered in the corresponding Social Security or alternative Mutual Insurance regime (group 1).

   • Taxpayers who receive contributory and assistance benefits from the unemployment protection system, pensions paid by Social Security, Passive Classes or by alternative social security mutual societies (group 2).

2. The amount of the deduction will be up to 1,200 euros per year, for each ascendant with a disability entitled to the application of the minimum per ascendant and for the disability of that ascendant.

   The deduction will be proportional to the number of months in which the disability situation and the performance of an activity as a self-employed or employed person for which one is registered in the corresponding Social Security or alternative Mutual Insurance regime occur simultaneously, or well, the perception of contributory or assistance benefits from the unemployment protection system, or pensions paid by Social Security, Passive Classes or by alternative Social Security Mutual Funds.

   For the purposes of calculating the number of months for calculating the amount of the deduction, the disability situation on the last day of each month will be taken into consideration. Registration in Social Security or alternative Mutual Insurance will be considered fulfilled when this situation occurs at any time. day of the month and, in the case of benefits from the employment protection system, when they are received on any day of the month.

   The deduction limit will be: 

   • For the group of taxpayers who carry out an activity as a self-employed person or as an employee with contributions (group 1), the limit of the deduction will be the amount of said contributions, without taking into consideration any bonuses that may apply.

   • For the group that receives benefits from the unemployment protection system or is a pensioner (group 2), this limitation will not exist, having the right to apply the deduction every month in which, at least, the disability situation and the perception coincide. of any kind of benefit.

   When two or more taxpayers have the right to apply the deduction for the same ascendant, the amount will be prorated between them in equal parts. The right to receive the deduction may be transferred.

3. Transfer of the right to receive the deduction

   When two or more taxpayers have the right to apply the deduction and the right is transferred to one of them, the amount will not be prorated, but will be applied entirely by the taxpayer in whose favor the deduction was transferred.

   To calculate the deduction:

   • You will be entitled to the deduction in the months in which any of the eligible taxpayers meets the established requirements.

   • For group 1, the total contributions and fees to Social Security and Mutual Insurance corresponding to all taxpayers who were entitled to the deduction will be taken into account jointly.

   • For group 2 no limit will be taken into account.

   • Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.

   When the early receipt of the deduction has been chosen by submitting a collective application, the right to the deduction will be deemed to have been transferred in favor of the first applicant.

   In the remaining cases, the right to the deduction will be understood to have been transferred in favor of the taxpayer who applies the deduction in their declaration, and this circumstance must be stated in the declaration of all taxpayers who have the right to the deduction.

1. Completion