Autonomous Community of Galicia

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

  • If the total taxable 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 child and subsequent ones

  • If the total taxable 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 is applicable has a degree of disability equal to or greater than 65%, being set at €500 or €800 depending on the general or special category of the large family.

• Taxpayers aged 65 or over who have a disability of 65% or more and who require assistance from third parties can deduct 10% of the amounts paid to them, up to a limit of €600 if they meet the required conditions.

• The amounts set for renting a habitual residence (10% of the amounts paid with a maximum limit of €300 and 20% with a maximum of €600) will be doubled if the tenant has a recognised degree of disability equal to or greater than 33%, and meets the established requirements.