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Specific manual for people with disabilities

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

Deduction amount

For each ascendant or descendant with a degree of disability equal to or greater than 65 or who is judicially incapacitated:

  • 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.

  • 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 2023, this amount amounts to 16,800 euros (8,400 x 2)

  • The application of the deduction is conditional on 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 the taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants (in this case, if the taxpayer belongs to a large family, there will be no limit ):

      • 28,000 euros in individual taxation.

      • 45,000 euros in joint taxation.

      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 ".

    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 between 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.