8.9.8. Deduction for ascendants caring for persons with disabilities
They will have the right to receive a deduction of up to 1,200 euros per year for each ascendant with a disability entitled to apply the tax-free threshold for ascendant and disability of that ascendant.
Taxpayers will have the right to receive the deduction in proportion to the number of months in which the disability situation is simultaneously present and the carrying out an activity for self-employed or self-employed workers that is registered in the corresponding Social Security or Mutual Society regime alternative, or the receipt of contributory or welfare benefits from the unemployment protection system, or pensions paid by the Social Security Institute, Ex-civil Servants or alternative Social Welfare Mutual Societies.
The amounts will be prorated according to the number of months in which the requirements are met.
The calculation of the number of months for calculating the deduction will take into account the situation of disability on the last day of each month.
For taxpayers who carry out an activity for their own account or for others with contributions (Group 1), the limit of the deduction , for each of the deductions (descendants, ascendants, large families, ascendant with two children), the amount of these contributions will be considered, without taking into account any bonuses that may correspond.
For the group receiving benefits from the unemployment protection system or being a pensioner (Group 2), this limitation will not exist, having right to apply the deduction every month in which, at least, the disability situation and the perception of any kind of benefit coincide.
When two or more taxpayers have the right to apply the deduction of the same ascendant, their amount will be prorated among them in equal parts. The right to receive the deduction may be granted.
Transfer of the right to receive the deduction
When two or more taxpayers have the right to apply the deduction and the right is transferred to one of them, the amount will not be prorated, but will be applied in full by the taxpayer in whose favor the deduction has been assigned.
For calculating the deduction:
The months in which any of the taxpayers entitled to the deduction meet the expected requirements will be entitled to the deduction.
For Group 1, the total contributions and contributions to the Social Security and Mutual Societies corresponding to all taxpayers who have the right to deduction will be taken into account jointly.
No limit will be taken into account for Group 2.
Any amounts that have been received in advance will be considered to have been obtained by the taxpayer in whose favour the deduction has been assigned.
When the early receipt of the deduction has been chosen by submitting a collective application, the right to the deduction in favour of the first applicant will be understood to have been transferred.
In all other cases, the right to deduction in favour of the taxpayer who applies the deduction in their tax return will be understood to have been transferred, and this must be stated in the tax return of all taxpayers who have the right to the deduction.
This deduction is compatible with the deduction for maternity and with the deduction for large families.
This deduction will reduce the differential tax payment. Therefore, if your tax return results in a refund, it will increase the amount of the refund and if the result of the tax return is positive, it will reduce the amount to be paid.