8.7.6.1. Deduction for those caring for descendants with disabilities

1. The following will be entitled to this deduction:

   • Taxpayers who carry out an activity on their own or as an employee for which they are registered in the corresponding Social Security or alternative mutual insurance scheme (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 welfare mutual funds (group 2).

2. The amount of the deduction will be up to 1,200 euros per year, for each disabled descendant entitled to the application of the minimums per descendant .

   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 person or employed by another person for which the person is registered in the corresponding Social Security or alternative Mutual Fund system, or the receipt 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, are simultaneous.

   For the purposes of calculating the number of months for calculating the amount of the deduction, the disability situation will be taken into consideration on the last day of each month, registration with Social Security or an alternative mutual insurance company will be deemed to have been fulfilled when this situation occurs on any 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 taxpayers who carry out an activity on their own or as an employee with contributions, the limit will be the amount of said contributions, without taking into account any bonuses that may correspond to them. (collective 1)

   • For taxpayers who receive unemployment benefits or are pensioners, this limitation will not apply, and they will be entitled to apply the deduction for each month in which, at least, the disability situation and the receipt of any type of benefit coincide. (collective 2)

   When two or more taxpayers are entitled to apply the deduction for the same descendant, the amount will be prorated between them in equal parts.

3. Assignment of rights

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

   For the calculation of the deduction:

   • The deduction will be valid for the months in which any of the taxpayers who are entitled to it meet the requirements.

   • For group 1, the total contributions and fees to Social Security and Mutual Societies corresponding to all taxpayers who are 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 advance perception of the deduction has been opted for by submitting a collective application, the right to the deduction will be deemed to have been transferred to the first applicant.

   In the remaining cases, the right to the deduction will be deemed to be transferred to the taxpayer who applies the deduction in his or her return, and this circumstance must be stated in the return of all taxpayers who have the right to the deduction.

1. Completion