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Specific manual for people with disabilities

For families with two sons and daughters

Regulations: Art. 5. Three. 1 Revised Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and requirements for applying the deduction.

  • 250 euros , for taxpayers who, on the date of accrual of IRPF , have two children who generate in their favor the right to the application of the corresponding minimum for descendants established by the regulations governing IRPF .

  • 500 euros , when the taxpayer or any of the children who are entitled to apply this deduction has a degree of disability equal to or greater than 65% .

    According to article 3. Three of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia on taxes ceded by the State, the degree of disability must be accredited by means of a certificate or resolution issued by the competent body. In particular, a degree of disability equal to or greater than 33% will be considered accredited in the case of Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability and in the case of pensioners of passive classes who have been granted a retirement pension for permanent disability for service or uselessness.

    Likewise, a degree of disability equal to or greater than 65% will be considered accredited in the case of persons whose incapacity is declared judicially, even if it does not reach said degree, as well as in cases of severe dependency and great dependency, provided that these latter situations are recognized by the competent body, in accordance with the provisions of article 28 of Law 39/2006, of December 14, on the promotion of personal autonomy and care for persons in situations of dependency.

    Please note that, as of the entry into force of Law 8/2021 amending the Civil Code, the references made to judicial incapacity are extended to judicial resolutions establishing representative guardianship of persons with disabilities.

  • When more than one taxpayer is entitled to apply the deduction in respect of the same descendants, its amount will be prorated among them in equal parts .

Incompatibility

This deduction is incompatible with that provided for in the following point, “For large families”.