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Practical manual for Income Tax 2022.

For dependent family members with disabilities

Regulations: Additional Provision Four. Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on 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 tax periods 2022 and 2023, replacing those provided for in article 16 ter of the Revised Text.

Amount of deduction

600 euros for each ascendant or descendant with a degree of disability equal to or greater than 65%, which generates the right to the application of 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 the deduction originates, is not greater than :

    • - 42,900 euros in individual taxation.

    • - 57,200 euros in joint taxation .

  • When several taxpayers have the right to apply the deduction provided for in this article, the rules of apportionment , cohabitation and other limits provided for in the state regulations of IRPF will apply.