For caring for family members with disabilities
Regulations: Articles 5 and 13 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.
For each ascendant or descendant with a degree of disability at equal to or greater than 65 percent or who is judicially incapacitated :
150 euros , generally.
The degree of disability or incapacitation will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations.
Regarding the way to prove disability, see article 72 of the Personal Income Tax Regulations.
- 220 euros if the ascendant or descendant with a disability has been evaluated by social services and has been recognized as having the right to dependency assistance , but as of December 31, he still does not actually receive it.
Requirements and other conditions for the application of the deduction
That the ascendant or descendant with a disability lives uninterruptedly with the taxpayer for at least half of the tax period.
That effective coexistence is accredited by the basic Social Services or by any other competent public body.
That the general income and savings of the ascendant or descendant with a disability are not greater than twice the public indicator of multiple effects income (IPREM), including the exempt ones, nor do they have a legal obligation to present a declaration for the Wealth Tax. For fiscal year 2021, this amount amounts to 15,817.20 euros (7,908.60 x 2).
That the sum of the general tax bases and the taxpayer's savings , boxes  and  of the declaration, is not greater than :
Note: If there is more than one taxpayer who lives with the person with a disability, and in the event that only one of them meets the income limit requirement, the full deduction may be applied.
When two or more taxpayers with the same degree of relationship are entitled to the application of this deduction with respect to the same person, its amount will be prorated among them in equal parts .
When taxpayers have a different degree of relationship with respect to the person with a disability, the deduction will correspond to the closest degree.