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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For the care of family members with disabilities

Regulations: Articles 5, 12 bis and 13 Text Consolidated of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

For each ascendant or descendant with a degree of disability equal to or greater than 65 percent or or who is judicially incapacitated or the taxpayer's representative guardianship has been established:

Note: Please note that, as of the entry into force of Law 8/2021, reforming civil and procedural legislation to support persons with disabilities in the exercise of their legal capacity, judicial incapacitation disappears and guardianship is limited to unemancipated minors in a situation of abandonment or not subject to parental authority, being abolished for emancipated minors and for adults, for whom it establishes representative guardianship and other support measures in the exercise of their legal capacity.

Guardians of persons with disabilities appointed under the previous legislation shall be subject to the rules established for representative guardians.

The aforementioned law also provides for the review, within a maximum period of three years, of the measures established prior to its entry into force.

  • 150 euros , in general.

    The degree of disability or incapacity 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 IRPF Regulations.

    Regarding incapacity, as of the entry into force of Law 8/2021, judicial incapacity will disappear and be replaced by a court ruling determining the acts for which the person with a disability requires support to exercise their legal capacity.

  • 220 euros if the disabled ascendant or descendant has been assessed by social services and has been recognized as having the right to dependency assistance , but as of December 31, has not yet effectively received it.

Requirements and other conditions for the application of the deduction

  • That the disabled ascendant or descendant lives uninterruptedly with the taxpayer for at least half of the tax period.

  • That effective cohabitation is accredited by the basic Social Services or by any other competent public body.

  • That the general income and savings of the disabled ascendant or descendant are not greater than twice the public indicator of income for multiple purposes (IPREM), including exempt income, nor is there a legal obligation to file a return for the Wealth Tax. For the 2024 financial year, this amount amounts to 16,800 euros (8,400 x 2).

  • That the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    1. In general:

      - 19,000 euros in individual taxation.

      - 24,000 euros in joint taxation.

    2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants:

      - 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 his or her habitual residence during the tax period in one of the municipalities or minor local entities with a population of less than 3,000 inhabitants.

      The habitual residence will be determined based on the criteria defined in article 9 of the Income 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: in this case b. There will be no limit on bases for taxpayers who:

        - are part of a family that is legally considered large family , or

        The conditions necessary for consideration as 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).

        - are legally separated ascendants, or without a marital bond, with two children without the right to receive annual maintenance payments and for whom they have the right to the entire minimum for descendants provided for in the IRPF regulations.

  • When two or more taxpayers with the same degree of kinship are entitled to apply this deduction in respect of the same person, its amount will be prorated between them in equal parts .

    When taxpayers have different degrees of kinship with respect to the disabled person, the deduction will correspond to the closest degree.

    Note: there is more than one taxpayer living with the disabled person and if only one them meets the income limit requirement, he she may apply full deduction.