Autonomous Community of Galicia

• For each child born or adopted who lives with the taxpayer who has a recognized degree of disability equal to or greater than 33%, they may deduct (if they meet the required requirements):

  • If the total tax base less the personal and family minimum is less than or equal to 22,000 euros:

    • 720 euros for the first child

    • 2,400 euros for the second child

    • 4,800 euros for the third and subsequent children

  • If the total tax base less the personal and family minimum is greater than or equal to 22,000.01 euros:

    • 600 euros per child

    • 720 euros per child in case of multiple births

  The deduction extends its application to the two tax periods following the birth or adoption, provided that the born or adopted child lives with the taxpayer, in accordance with the established amounts and income limits.

• The amounts of the deduction for large families are doubled when one of the spouses or descendants to whom the personal and family minimum applies has a degree of disability equal to or greater than 65%, being set at €500 or €800 depending on the general category. or special for the large family.

• Taxpayers aged 65 or older who have a degree of disability equal to or greater than 65% and who require help from third parties, can deduct 10% of the amounts that satisfy them, with a limit of €600 if they comply. the required requirements.

• The amounts set for renting the habitual residence (10% of the amounts paid with a maximum limit of €300 and 20% with a maximum of €600) will be doubled in the event that the tenant has a recognized degree of disability equal or higher. to 33%, and the established requirements are met.