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Specific manual for people with disabilities

For family care

Regulations: Art. 2.2 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount of deduction

100 euros for each of the following family members, whether related by blood or affinity:

  • Descendant under 3 years old .

  • Ancestor over 70 years old .

  • Ascendant, descendant, spouse or sibling with a degree of physical, mental or sensory disability equal to or greater than 65 percentin accordance with the scale referred to in Article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 (BOEOctober 31).

For a descendant under 3 years of age with a disability level equal to or greater than 65% , a deduction of 100 euros per descendant and another 100 euros per disability will be applied. Similarly you can proceed with the ascendants .

Requirements for applying the deduction

  • That the ascendant, descendant, spouse or sibling lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from compliance with this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding 6,000 euros . In cases of disability of an ascendant, descendant, spouse or sibling, the limit will be 1.5 times the Public Indicator of Income for Multiple Effects (IPREM). The amount of the IPREM annual for the year 2023 is 8,400 euros.

Incompatibility

  • This deduction resultsincompatiblewith the application of the regional tax deduction “For the birth or adoption of children”when both refer to the same children, except in the case of children under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65 percent.

    The incompatibility with the deduction "For birth or adoption of children" It will operate in the year of birth or adoption and in the two subsequent fiscal years, unless they are children under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65 percent.

  • In no case will this incompatibility exist for ascendants over seventy years of age or for ascendants, descendants, spouses or siblings with a degree of physical, mental or sensory disability equal to or greater than 65%.