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Practical Income Manual 2019.

For dependent family members with disabilities

Regulations: Art. 16 quater of the Consolidated Text of the current legal provisions issued by the autonomous community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.

Deduction amount

500 euros for each ascendant or descendant with a degree of disability equal to or greater than 65 percent, which generates the right to apply the minimum for disability .

Requirements for applying the deduction

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to deduction arises, is not greater than :

    • 39,000 euros in individual taxation.
    • 52,000 euros in joint taxation .

  • When several taxpayers are entitled to the application of the deduction provided for in this article, the rules of proration , co-existence and other established limits will apply. in the state regulations of Personal Income Tax .