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Specific manual for people with disabilities

For family care

Regulations: Art. 2.2 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19, by the Autonomous Community of Cantabria

Amount of deduction

€100 for each of the following relatives, whether blood or marriage:

  • Descendant under 3 years old .

  • Ancestor over 70 years old .

  • Ascendant, descendant, spouse or sibling with a degree of physical, mental or sensory disability equal to or greater than 65% in accordance with the scale referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

For any descendant under 3 years of age with a disability level equal to or greater than 65% , a deduction of €100 per descendant and another €100 per disability will be applied. Similarly you can proceed with the ascendants .

Requirements for applying the deduction

  • That the ascendant, descendant, spouse or sibling lives with the taxpayer for more than 183 days of the calendar year. Children under three years of age are exempt from compliance with this requirement.

  • That the descendant or ascendant does not have gross annual income exceeding €6,000 . In cases of disability of an ascendant, descendant, spouse or sibling, the limit will be 1.5 times the Public Indicator of Income for Multiple Effects (IPREM). The amount of the IPREM annual tax for the 2023 financial year is €8,400.

Incompatibility

  • This deduction is incompatible with the application of the regional deduction “For birth or adoption of children” when both refer to the same children , unless they are children under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65%.

    The incompatibility with the deduction "For birth or adoption of children" will operate in the year of birth or adoption and in the two subsequent years, unless the children are under 3 years of age with a degree of physical, mental or sensory disability equal to or greater than 65%.

  • In no case will this incompatibility exist for ascendants over seventy years of age or for ascendants, descendants, spouses or siblings with a degree of physical, mental or sensory disability equal to or greater than 65%.