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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For dependent family members with disabilities

Regulations: Art. 16 quater 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

Amount of deduction

  • a) 600 euros for each ascendant or descendant with a degree of disability equal to or greater than 65% that generates the right to apply the minimum for disability .

  • b) 20 percent of the amounts paid in the tax period for the Social Security contributions of a worker included in the Special System of the General Regime of Social Security for Domestic Employees, when it is proven that people with disabilities need help from third parties and generate the right to the application of the minimum in the concept of assistance expenses , with the limit of 500 euros per year per taxpayer.

  • In this case b) is additionally that such persons be ascendants or descendants of the taxpayer and have a degree of disability equal to or greater than 65%. Consequently, if the requirements indicated below are met the taxpayer may simultaneously apply for the same ascendant or descendant the deductions provided for in sections a) and b) .

Requirements and other conditions for the application of the deduction

In case a)

  • 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 :

    • - 45,500 euros in individual taxation.

    • - 60,500 euros in joint taxation .

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

In case b)

  • The paid contributions will be attributed in full to the taxpayer listed as employer unless it concerns married couples with joint property, in which case they will be attributed to the spouses in equal parts.

  • The application of the deduction is conditioned on the declaration by the taxpayer of the tax identification number or foreign identity number of the employee that generates the right to this deduction.

  • The base from the deduction will diminish in the amount of the aids granted by Public Administrations in the tax period in question, which cover all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of PIT.