Completion

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

• Identification data of the spouse with a disability.

• Date of recognition of the disability.

• Disability cessation date if it occurred in 2023.

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

• If the marriage has not been in force throughout the year, it will indicate the first month and the last full month of 2023 in which it was in force.

• When the spouse of the declarant gives the right to apply the deduction for dependent ascendant or descendant with a disability in the fiscal year, the taxpayer must indicate this in their declaration by checking the corresponding box.

  When you check the box, a drop-down menu will appear, which must reflect the months in which the descendant ascendants are entitled to the deduction.

• The amount of the advance payment of the deduction.

  If you have improperly received (totally or partially) the advance payment and before submitting this declaration you have regularized that 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 in advance and the amount returned through said model.

• The data relating to pensioners and unemployed people and/or the Social Security or Mutual Insurance contributions 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 declare and if you choose to file a joint return, you must indicate whether or not, in this modality, you are required to declare.