10.5.22. For dependent family members with disabilities

Amount and requirements

1. 600 euros for each ascendant and/or descendant, with a degree of disability equal to or greater than 65% that generates the right to apply the minimum for disability, provided 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 arises, is not greater than:

   • 45,500 euros in individual taxation.

   • 60,500 euros in joint taxation.

2. When ascendants or descendants with a degree of disability equal to or greater than 65% prove the need for help from third parties and generate the right to the application of the minimum for assistance expenses, in accordance with the Personal Income Tax regulations, the taxpayer who is the owner of the family home who is registered as such in the General Treasury of Social Security, due to affiliation in the Autonomous Community of the Canary Islands to the Special System of the General Regime of Social Security for Domestic Employees may deduct 20% of the amounts paid in the tax period for Social Security contributions with a limit of 500 euros per year per taxpayer.

   The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

   The contributions paid will be attributed entirely to the taxpayer listed as the employer, except in the case of married couples with joint property, in which case they will be allocated equally to the spouses. The tax identification number or foreign identity number of the employee who generates the right to this deduction must be entered in the self-assessment.

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

• In the case of ascendants or descendants with a disability greater than 65%:

  You must reflect in box " Common" or in box "Owner", as indicated below, the number of people entitled to the deduction, taking into account that the same ascendant or descendant can only be entered in one of the two boxes.

  In the case of marriage when both spouses are entitled to the deduction, the number of descendants and/or ascendants who entitle them to the deduction will be reflected in the "Common" box.

  In other cases or when there is a marriage and an option has been chosen for individual data capture, the number of descendants and/or ascendants will be recorded in the "Holder" box, also indicating the number of people who have the right to apply the deduction.

• If the ascendant or descendant with a disability equal to or greater than 65% needs help from third parties, it will reflect:

  • the number of ascendants or descendants as set out in the previous point

  • the contributions paid by all employees, taking into account that they must be reduced by the amount of aid granted by public administrations to cover the expense when they are considered exempt income.

  • The NIF of the employees.