Autonomous Community of Extremadura

• For each ascendant or descendant with a degree of disability equal to or greater than 65% or who is legally incapacitated, a deduction of:

  • 150 euros, generally.

  • 220 euros if the disabled ascendant or descendant has been assessed by social services and has been granted the right to dependency assistance, but has not yet effectively received it as of 31 December.

  The required requirements must be met. Among them, that the general income and savings of the ascendant or descendant, including those exempt, does not exceed double the IPREM nor should they be required to file a Wealth Tax return.

• 5% of the amounts paid for renting a habitual residence with a limit of €300 per year and 10% with a limit of €400 if the residence is in a rural area, for taxpayers with a degree of disability equal to or greater than 65%.