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Form 100. Personal Income Tax Declaration 2018

10.5.22. For dependent family members with disabilities

Taxpayers may deduct 500 euros for each ascendant and/or descendant, with a degree of disability greater than 65 percent, that generates the right to apply the minimum for disability. 


 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 deduction originates, is not greater than:

 - 39,000 euros in individual taxation.

- 52,000 euros in joint taxation.

 When several taxpayers have the right to apply the deduction, the rules of proration, coexistence and other limits provided for in state personal income tax regulations will apply.


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