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Specific manual for people with disabilities

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

  1. 600 euros for each ascendant or descendant with a degree of disability equal to or greater than 65 percent, which generates the right to the application of the minimum for disability.

  2. He 20 percent of the amounts paid in the tax period by the Social Security contributions of a worker included in the Special System of the General Social Security Scheme for Domestic Employees, when it is proven that people with disabilities need help from third parties and generate the right to the application ofminimum for assistance expenses, with thelimitof500 euros per year per taxpayer.

    In this case b) it is additionally required 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 taxpayer may simultaneously apply the deductions provided for in sections a) and b) for the same ascendant or descendant.

Requirements for applying the deduction

In case a):

  • That the sum of the general tax base and the savings taxable base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, not be greater than:

    • 46,455 euros in individual taxation.

    • 61,770 euros in joint taxation.

  • When several taxpayers have the right For the application of the deduction provided for in this article, the rules of apportionment, cohabitation and other limits provided for in the state regulations shall apply. 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 subject to 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 of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered exempt income for the purposes of personal income tax