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Practical Income Manual 2022.

For dependent family members with disabilities

Regulations: Fourth Additional Provision. Fifteen 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, of April 21

Note: The conditions and amounts indicated below for this deduction will apply exclusively in the 2022 and 2023 tax periods, replacing those provided for in article 16 ter of the Recast Text.

Deduction amount

600 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 :

    • - 42,900 euros in individual taxation.

    • - 57,200 euros in joint taxation .

  • 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 .