For caring for family members with disabilities
Regulations: Articles 5, 12 bis 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 per 100 or or who is judicially incapacitated:
Note: Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.
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.
Regarding incapacitation, as of the entry into force of Law 8/2021, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, judicial incapacitation disappears, being replaced by a judicial resolution that determines the acts for which the person with disabilities requires support to exercise their legal capacity.
- 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 the year 2022, this amount amounts to 16,212.56 euros (8,106.28 x 2).
The application of the deduction is conditional on the sum of the general and savings tax bases , boxes  and  of the declaration, does not exceed the following amounts:
- 19,000 euros in individual taxation.
- 24,000 euros in joint taxation.
In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:
Note: In this case, if the taxpayer belongs to a large family , there will be no limit.
The necessary conditions for the consideration of a large family and its classification by categories will be determined in accordance with the provisions of Law 40/2003, of November 18, on the Protection of Large Families (BOE of November 19).
- 28,000 euros in individual taxation.
- 45,000 euros in joint taxation.
In the case of marriage, this limit of 45,000 euros will apply provided that at least one of the spouses had their habitual residence during the tax period in one of the municipalities or smaller local entities with a population of less than 3,000 inhabitants.
Habitual residence will be determined based on the criteria defined in article 9 of the Personal Income Tax Law, but limited to the scope of the municipality or minor local entity.
You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".
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.