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Specific manual for people with disabilities

For the aid received by people affected by thalidomide in Spain during the period 1950-1985

Regulations: Art. 5. Twenty-six Text Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Amount and requirements for applying the deduction

  • The amount of this deduction will be the result of applying the average tax rates to the amount of public aid that is included in the taxable base.

  • The deduction may be applied by taxpayers who include in the general tax base of the period the amount corresponding to the public aid intended for people affected by thalidomide in Spain during the period 1950-1985.

Temporal scope of application of the deduction

The deduction will be applicable to public aid received and included by the taxpayer in the general tax bases of the 2023 and subsequent years.

In the event that the taxpayer requests the rectification of their self-assessments of IRPFABBR For the 2023 and 2024 tax years, the amount of the deduction will appear in the box [1038] from Annex B.5 of your returns, "Other deductions".