For dependent family members with disabilities
Regulations: Art. 16 quater 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, 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 :
-
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 .