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Practical manual for Income Tax 2019.

For dependent family members with disabilities

Regulations: Art. 16 quater of the Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21.

Amount of deduction

500 euros for each ascendant or descendant with a degree of disability equal to or greater than 65%, which generates the right to the application of 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 the deduction originates, is not greater than :

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

  • When several taxpayers have the right to the application of the deduction provided for in this article, the rules of apportionment will apply, coexistence and other limits provided for in the state regulations of the PIT.