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Specific manual for people with disabilities

For working women

Regulations: Art. 1. Fourteen Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

  • 300 euros when it is the first child.

  • 350 euros when it concerns the second child .

  • 400 euros when it concerns the third or subsequent children .

  • 400 euros per dependent person in your care.

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to women and the requirements for its application will be:

  • That the woman who is the beneficiary of the deduction carries out an activity on her own or as an employee, for which she is registered in the corresponding Social Security or mutual fund regime.

  • The following may be entitled to a deduction:

    • The children under 18 years of age .

    • The dependent persons in charge.

      is considered a dependent person , for the purposes of this deduction, the ascendant over 75 years of age and the ascendant or descendant with a degree of disability equal to or greater than 65%, regardless of their age. For the application of the deduction, it will be a requirement that said person lives with the taxpayer for more than one hundred and eighty-three days a year .

    The same child or the same dependent person will not be entitled to apply this deduction to more than one amount of those indicated in the section “Amount of the deduction”, as a child and as a dependent person in charge.

  • That the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, is not greater than:

    • 20,000 euros in individual taxation.

    • 40,000 euros in joint taxation.

  • The amount of the deduction for each child under 18 years of age or dependent person in your care will be calculated in proportion to the number of days worked during the tax period.