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Practical Income Manual 2021.

Example 1. Deduction for dependent disabled descendants with advance payment

The couple formed by Don FGD, who receives a Social Security retirement pension of 1,600 euros per month, and Don TVJ live with their 35-year-old son who has been certified since 1992 with a degree of disability of 33 percent and who receives an income exempt.

Determine the amount of the deduction for dependent descendants with disabilities corresponding to the 2021 financial year, knowing that the differential quota for the joint declaration of the marriage amounts to 2,300 euros and that in July 2021 they collectively requested and received the advance payment of the deduction.

Solution :

Previous note: Mr. FGD, meets the requirements to apply the deduction as he is a pensioner and has the right to the minimum for descendants in this case as he is a child with a disability regardless of his age, who lives with the taxpayer and does not have annual income, excluding exempt ones. , greater than 8,000 euros, nor does it present a declaration. For her part, Ms. TVJ does not have the right to the deduction since she does not carry out any type of activity as a self-employed person or employee or receive benefits as a pensioner or unemployed person.

Differential fee: + 2,300.00

Deduction for dependent disabled descendant:

  • Number of months of compliance with the requirements: 12 months
  • Deduction amount = - 1,200
  • Deduction limit per child (1,200 euros) (1)

Advance payment:

  • Number of months that you have received the advance payment: 6 months (2)
  • Amount of advance payment of the deduction (6 months x 100 euros) = + 600

Difference (1,200 - 600) = - 600

Result of statement (2,300 - 600): 1,700 (to be entered)

Notes to the example:

(1) Since this is a taxpayer who receives a Social Security pension, the limit on the amount of contributions and fees paid to Social Security and Mutual Insurance does not apply to them, which is established for taxpayers who carry out an activity as a self-employed person or as an employee.

The limit will be the annual amount of the deduction of 1,200 euros and to the extent that the required requirements have been met throughout the year, the full amount may be deducted. Back

(2) From July to December, he has received an advance payment of 100 euros each month (600 euros) for 6 months. Back