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Form 100. Personal Income Tax Return 2024

10.10.4. For the care of family members with disabilities

Amount

The taxpayer may deduct from the full regional quota 150 euros for each ascendant or descendant with a degree of disability equal to or greater than 65% or who is judicially incapacitated or a representative guardianship of the taxpayer has been established.

The amount of the deduction will be 220 euros for the taxpayer who, meeting each and every one of the requirements indicated below, is in charge of a disabled ascendant or descendant, who has been assessed by social services and has been recognized as having the right to dependency assistance, but who as of December 31 has not yet effectively received it.

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 cannot exceed 19,000 euros in an individual declaration, or 24,000 euros in a joint declaration.

    For taxpayers with habitual residence in municipalities and smaller local entities with a population of less than 3,000 inhabitants, the general and savings tax bases may not exceed 28,000 euros for individual taxation and 45,000 euros for joint taxation (in the case of marriage, it is sufficient that one of the spouses meets the requirement of residence in said municipalities or entities).

    However, there will be no base limit for the taxpayer who, being resident in said municipalities or minor local entities:

    • Be part of a family that is legally considered large, or

    • Whether a legally separated parent or a non-marital parent has two children who are not entitled to receive annuities for child support and for whom they are entitled to the full minimum allowance for offspring, as provided for in the Personal Income Tax Law.

    Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

  • When more than one taxpayer lives with the disabled person, and only one of them meets the income threshold requirement, they may apply the full deduction.

  • The general and savings income of the disabled ascendant or descendant must not exceed twice the public indicator of multiple-effect income, that is: 16,800.00 euros (IPREM 2024 8,400.00 euros), including those exempt, nor is required to file a Wealth Declaration.

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

Completion

If you have had your habitual residence in a municipality or minor local entity with a population of less than 3,000 inhabitants, you will tick the box in section a) or the box in section b) depending on your situation.

Additionally, you must indicate in box " Common" or in the "Owner" box, as indicated below, the number of descendants or ascendants with disabilities that entitle you to the deduction, taking into account that the same descendant or ascendant can only be entered in one of the two boxes.

In section A) you must indicate separately, depending on the circumstances of the descendants, the number of descendants with disabilities who entitle them to the deduction.

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

In another case or when there is a marriage and you have opted for individual data capture, you will reflect in the "Owner" box the number of descendants who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same descendants.

In section B) you must indicate separately, depending on the circumstances of the ascendants, the number of ascendants with disabilities that give rise to the deduction.

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

In another case or when there is a marriage and you have opted for individual data capture, you will reflect in the "Holder" box the number of ascendants who entitle you to the deduction, indicating, additionally, the number of people who have the right to apply the deduction for those same ascendants.