For the care of family members with disabilities

Regulations: Articles 5, 12 bis and 13 Text Consolidated legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

For each ascendant or descendant with a disability level equal to or greater than 65 or who is legally incapacitated:

• 150 euros , in general.

  The degree of disability or incapacity will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations.

• 220 euros if the disabled ascendant or descendant has been assessed by social services and has been recognized as having the right to dependency assistance , but as of December 31, has not yet effectively received it.

Requirements and other conditions for the application of the deduction

• That the disabled ascendant or descendant lives uninterruptedly with the taxpayer for at least half of the tax period.

• That effective cohabitation is accredited by the basic Social Services or by any other competent public body.

• That the general income and savings of the disabled ascendant or descendant are not greater than twice the public indicator of income for multiple purposes (IPREM), including exempt income, nor is there a legal obligation to file a return for the Wealth Tax. For the 2023 financial year, this amount amounts to 16,800 euros (8,400 x 2)

• The application of the deduction is conditional on the sum of the general and savings tax bases , boxes [0435] and [0460] of the declaration, not exceeding the following amounts:

  1. In general:

     • 19,000 euros in individual taxation.

     • 24,000 euros in joint taxation.

  2. In the event that taxpayer habitually resides in municipalities and smaller local entities with a population of less than 3,000 inhabitants (in this case, if the taxpayer belongs to a large family, there will be no limit):

     • 28,000 euros in individual taxation.

     • 45,000 euros in joint taxation.

     You can consult the municipalities and smaller local entities with a population of less than 3,000 inhabitants at the following link: " Municipalities and smaller local entities with a population of less than 3,000 inhabitants ".

  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 may be applied.

• 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 deduction will correspond to the closest degree.