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Specific manual for people with disabilities
Income 2025
Autonomous community deductions

Specific manual for people with disabilities

Community of Madrid

Taxpayers who in 2025 had their habitual residence in the territory of the Community of Madrid may apply the following regional deductions:

For unpaid care of people over 65 years of age and/or with disabilities
For the care of ancestors
For the care of children under 3 years of age, dependent elderly people and people with disabilities

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Updated webpage: March 20, 2026