10.5.22. For dependent family members with disabilities

Taxpayers will be able to deduct 500 euros for each ascendant and/or descendant with a disability level greater than 65%, who generates the right to apply the minimum for disability. 

Requirements

 That the sum of the general tax base and the savings tax base, of the declaration corresponding to the year in which the right to the deduction originates, is not greater than:

 - 39,000 euros in individual taxation.

- 52,000 euros in joint taxation.

 When several taxpayers are entitled to apply the deduction, the rules of apportionment, cohabitation and other limits provided for in the state regulations on personal income tax will apply.

Completion

You must indicate the number of ascendants and/or descendants entitled to deduction, breaking down, in the case of marriage, those who are common. You must also indicate the number of taxpayers entitled to the deduction.