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Specific manual for people with disabilities

In particular, depending on the family situation that gives the right to the deduction

In addition to the above and, depending on the deduction intended to be applied, taxpayers who meet the following circumstances will have the right to reduce the differential fee:

  1. For each descendant with a disability , taxpayers who have the right to apply the minimum for descendants provided for in article 58 of the Law IRPF ##3##.

  2. For each ascendant with a disability , taxpayers who have the right to apply the minimum for ascendants provided for in article 59 of the Law IRPF ##3##.

  3. For the non-legally separated spouse with a disability , taxpayers whose spouse with a disability does not have annual income, excluding exempt income, exceeding 8,000 euros and does not generate the right to the deductions provided for in letters a ) and b) above.