Maximum amount of deductions

• Deduction for those caring for descendants with disabilities

  Up to 1,200 euros per year for each disabled descendant 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 disabled ascendant 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 legally non-separated spouse with a disability, provided that he or she does not have an annual income, excluding exempt income, exceeding 8,000 euros and 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 of father and mother, 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 be increased by 100%, that is, up to 2,400 euros per year in the case of a large family in the special category in accordance with Law 40/2003, of November 18, on the Protection of Large Families.

  • The amount of the deduction referred to in the previous points (1,200 euros or 2,400 euros), will be increased by up to an additional 600 euros per year for each of the children who are part of the large family that exceeds the minimum number of children required for said family to have acquired the status of a large family of general or special category, as appropriate.

• Deduction for legally separated ascendant, or without a marital bond, with two children without the right to receive annual alimony

  Up to 1,200 euros per year for being a legally separated ascendant, or without a marital bond, with two children without the right to receive annual alimony and for whom you are entitled to the full minimum for descendants.