For expenses related to training for autonomy and independent living for minors with disabilities

Amount of deduction

25% of the amounts allocated by the taxpayer to payment of training activities aimed at promoting the autonomy and independent living of descendants minors of age with a disability equal to or greater than 65%.

Maximum deduction limits

The amount of the deduction cannot exceed the limits indicated below , depending on the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration:

• In the joint statements:

  1. In the case of taxpayers not part of a large family:

     General tax base + Savings tax base	Limit per descendant
     Up to €12,000	€ 200
     Between €12,000.01 and €20,000.00	€100
     Between €20,000.01 and €25,000.00	80 €

  2. In the case of taxpayers who are part of a large family the maximum limit will be €300 per descendant. 

• In the individual statements:

  1. In the case of taxpayers not integrated into a large family :

     General tax base + Savings tax base	Limit per descendant
     Up to €6,500	€100
     Between €6,500.01 and €10,000.00	80 €
     Between €10,000.01 and €12,500.00	50 €

  2. In the case of taxpayers who are part of a large family the maximum limit will be €300 per descendant.

Requirements and other conditions for the application of the deduction

• The deduction must be reduced , for each descendant, by the amount corresponding to the aid received , in the tax period in question, from the Administration of the Autonomous Community of Aragon or any other Public Administration that covers all or part of the expenses in training classes for autonomy and independent living of minors with disabilities .

• Only those descendants who give the right to apply the minimum for descendants provided for in the IRPF regulations will be taken into account.

• The following will also be required:

  1. In general, that the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration , does not exceed the following amounts:

     • €12,500 in individual taxation.

     • €25,000 in joint taxation.

  2. In the case of taxpayers who are part of a large family, that the amount resulting from the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

     • €30,000 in individual taxation.

     • €40,000 in joint taxation.

  3. That the documentary accreditation of the expense be carried out by means of invoice or any other means of legal or economic traffic admitted in Law .

  4. That the payment for expense in question be made by credit or debit card, bank transfer, personal check, or deposit into accounts at financial institutions.

• The deduction will correspond to ascendant who has paid the amounts intended for the payment of training. However, in the case of marriages with the economic regime of the Aragonese marital consortium or similar, the amounts paid will be attributed to both spouses in equal parts.