For dependent family members with disabilities
Regulations: Art. 16 quater Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21
Amount of deduction
Requirements and other conditions for the application of the deduction
In case a)
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That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration corresponding to the year in which the right to the deduction originates, is not greater than :
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When several taxpayers have the right to apply the deduction provided for in this article, the rules of apportionment , cohabitation and other limits provided for in the state regulations of IRPF will apply.
In case b)
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The paid contributions will be attributed in full to the taxpayer listed as employer unless it concerns married couples with joint property, in which case they will be attributed to the spouses in equal parts.
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The application of the deduction is conditioned on the declaration by the taxpayer of the tax identification number or foreign identity number of the employee that generates the right to this deduction.
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The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .