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Specific manual for people with disabilities

Deduction for those caring for descendants with disabilities

Requirements for applying the deduction

This deduction may be applied for each descendant with a disability equal to or greater than 33% as long as they have the right to the minimum for descendants and, in addition, one or more of the conditions are met. following requirements ##2##:

  • Carry out an activity on your own or as an employee while registered with Social Security or Mutual Insurance.

  • Receive contributory and assistance benefits from the unemployment protection system.

  • Receive pensions paid by Social Security or by Passive Classes.

  • It is a professional not integrated into the RETA and benefits similar to the previous ones are received from the alternative pension mutual societies.

Deduction amount

The maximum amount of this deduction is €1,200 per year for each ascendant with a disability (€100 per month).

If there is more than one person entitled to this deduction for the same disabled ascendant, the amount will be prorated among all of them, in equal parts, unless the right is transferred to one of them who will receive the full amount of the deduction. deduction.

Application for and transfer of advance payment

You can request :

  • If is self-employed or employed for each of the months in which they have been registered with Social Security or Mutual Insurance and the following deadlines are paid:

    • With a full-time contract, registered at least fifteen days of each month, in the General Regime or in the special Regimes of Coal Mining and Sea Workers.

    • With a part-time contract with a working day of at least 50% of the normal working hours in the company, on a monthly basis, with registration throughout the month if it is included in the regimes of the previous point.

    • As an employed person registered in the Special Agrarian Regime of Social Security and having opted for daily contribution bases, at least ten real days in said period.

    • In the remaining special Social Security Regimes or alternative mutual societies to Social Security, registered for fifteen days in the month.

  • If you receive a contributory and assistance benefit from the unemployment protection system or a pension from Social Security or Passive Classes for each of the months in which it is received.

It is requested through form 143 and this model is presented for:

  1. Request advance payment. An application must be submitted for each ascendant with a disability that generates the right to the deduction.

    The request can be:

    • Individual : There is only one person with the right to the deduction or, there is more than one person with the right to the deduction for the same ancestor and each of them requests the corresponding payment.

    • Collective : There is more than one person with the right to the deduction for the same ancestor and all of them give up their right in favor of one of them.

      The person who meets all the requirements at the time of submitting the application must be indicated as the first applicant. This will be the one that receives the full advance payment.

    You do not have to submit a new application every year unless you want to change from individual to collective modality or vice versa. In this case, it would have to be submitted in the month of January.

  2. Communicate variations that affect the advance payment or if any of the necessary requirements to receive it are not met.

    The deadline to communicate it is 15 calendar days.

Transfer of the right to deduction

  • If a request for collective advance payment has been submitted the right will be deemed transferred in favor of the first applicant. This must record, in the Personal Income Tax declaration , the entire advance payment received.

  • If a request for individual advance payment has been submitted and you want to transfer the right, this must be stated in the personal income tax return . The right will be understood as transferred to whoever applies the deduction in their declaration.

  • If there is no obligation to declare , a request for collective advance payment has not been submitted and you want to transfer the right, you must submit, within the same deadline for submitting the income tax return, the model 121.

Collection and regularisation of the advance payment

The advance payment is received monthly by transfer to the account indicated in the application.

In the case of transfer of the right, the amount will be received in full by the person to whom it has been transferred.

If the advance payment received is greater than the deduction to which you are entitled, it is necessary to regularize this situation:

  • If there is an obligation to declare, in the Personal Income Tax declaration for the year in which it was received.

  • If there is no obligation to declare, presenting and entering with form 122 the amounts received in excess. The deadline to do so is from the time it is received until the end of the deadline to submit the Personal Income Tax return for that year.

If the advance payment received is less than the deduction to which one is entitled, it is necessary to regularize this situation, regardless of whether or not there is an obligation to declare, in the declaration of IRPF of the year in which it was received.