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Practical Income Manual 2020.

Maximum amount of deductions

  • Deduction for those caring for descendants with disabilities

    Up to 1,200 euros per year for each descendant with a disability entitled to the application of the minimum for descendants

  • Deduction for ascendants caring for persons with disabilities

    Up to 1,200 euros per year for each ascendant with a disability entitled to the application of the minimum for ascendants.

  • Deduction for caring for a spouse with disabilities

    Up to 1,200 euros per year for the non-legally separated spouse with a disability, provided that he or she does not have annual income, excluding exempt income, exceeding 8,000 euros or does not generate the right to the above deductions for descendants or ascendants with disabilities.

  • Deduction for large families

    • Up to 1,200 euros per year for being an ascendant, or an orphaned brother and sister, who is part of a large family of general category in accordance with Law 40/2003, of November 18, on the Protection of Large Families.
    • This amount will increase by 100 percent, that is, up to 2,400 euros per year in the case of large family of special category in accordance with the Law 40/2003, of November 18, on Protection of Large Families.
    • The amount of the deduction referred to in the previous points (1,200 euros or 2,400 euros), will increase by up to 600 additional euros per year for each of the children who are part of the large family that exceeds the number minimum number of children s required for said family to have acquired the status of a large family of general or special category, as appropriate.
  • Deduction for legally separated ascendants, or without marital ties, with two children without the right to receive annuities for alimony

    Up to 1,200 euros per year for being a legally separated ascendant, or without marital ties, with two children without the right to receive annuities for maintenance and for whom they are entitled to the entire minimum for descendants.