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Form 100. Personal Income Tax Return 2019

10.10.3. For the care of family members with disabilities

The taxpayer may deduct from the autonomous tax rate 150 euros for each ascendant or descendant with a degree of disability equal to or greater than 65%, or who is legally incapacitated.

The amount of the deduction will be 220 euros for those taxpayers who have been recognized as entitled to receive dependency benefits without having started to receive them by December 31.

Requirements

  • The disabled ascendant or descendant must live with the taxpayer uninterruptedly for at least half of the tax period. When two or more taxpayers with the same degree of kinship are entitled to apply this deduction in respect of the same person, its amount will be prorated between them in equal parts. When taxpayers have different degrees of kinship with respect to the disabled person, the application of the deduction will correspond to the closest degree.

  • The sum of the general tax base and the taxpayer's savings does not exceed 19,000 euros in an individual declaration, or 24,000 euros in a joint declaration (this requirement will be controlled by the program). If there is more than one taxpayer living with the disabled person, and in the event that only one of them meets the income limit requirement, the full deduction may be applied.

  • The general and savings income of the disabled ascendant or descendant must not exceed twice the public indicator of multiple-effect income, that is: 15,039.18 euros (IPREM 2019:  7,519.59 euros), including exempt ones.

  • Effective cohabitation must be accredited by the basic Social Services or by any other competent public body.

Completion

In the window that opens, you must indicate separately 1 the set of ascendants and descendants with disabilities, not including the relatives indicated in point 2.

2 You must indicate the number of ascendants and descendants who have been granted dependency benefits, but who have not started receiving them as of December 31 of this year.

In the case of marriage when both spouses are entitled to apply the deduction, the number of people who generate the right to the deduction will be reflected in box "Common" .

Otherwise, the number of people who entitle the deduction will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction for those same ascendants or descendants.