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Specific manual for people with disabilities

Community of Madrid

(Art. 2 of the Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21)

Residents of the Community of Madrid will apply the following amounts as a minimum for autonomous descendants:

  • 2,400 euros per year for the first descendant who generates the right to apply the minimum for descendants.

  • 2,700 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros per year for the fourth and subsequent years.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, of those indicated above, will be increased by 2,800 euros per year .