For families with two sons and daughters

Regulations: Art. 5.Three.1 Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and requirements for the application of the deduction.

• 250 euros , for taxpayers who, on the date of accrual of Personal Income Tax , have two children who generate in their favor the right to apply the tax. corresponding minimum for descendants established by the regulations governing Personal Income Tax.

  This deduction is designed for families with two children who generate the right to the corresponding minimum for descendants, therefore is only applicable in the case of children.

• 500 euros , when the taxpayer or one of the children who give the right to apply this deduction has a degree of disability equal to or greater than 65 per 100 .

  In accordance with article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, the degree of disability must be accredited by means of a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33 percent will be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension and in the case of class pensioners. passive persons who have a recognized retirement or retirement pension due to permanent incapacity for service or uselessness.

  Likewise, a degree of disability equal to or greater than 65 percent will be considered accredited in the case of people whose disability is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that the latter situations were recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for people in a situation of dependency.

  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.

• When more than one taxpayer is entitled to the application of the deduction with respect to the same descendants, its amount will be prorated among them in equal parts .

Incompatibility

This deduction is incompatible with the one provided for in the following point, “For large families”.