Due to disability of ascendants or descendants

Amount of deduction

300 euros for each ascendant or descendant with a certified degree of disability equal to or greater than 65% , which generates the right to apply the minimum for disability of ascendants or descendants.

Deduction requirements

• That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

  • 27,000 euros in individual taxation.

  • 36,000 euros in joint taxation.

• For the application of these deductions, the rules for the application of the minimum for ascendants, descendants and disabilities contained in the Personal Income Tax Law will be taken into account.

  However, when two or more taxpayers have the right to apply this deduction with respect to the same ascendants or descendants and one of them does not meet the previous requirement, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by ascendants, descendants and disability.

• In cases of joint taxation , the deduction applicable for descendants with disabilities will always be this one and not the deduction for the taxpayer's disability.

Incompatibility

This deduction is incompatible with the deduction for disability of the taxpayer with respect to the same person .

Consequently, disabled descendants who are part of the family unit will be entitled to joint taxation by applying the disability deduction for descendants and not the disability deduction for the taxpayer.

In cases where the ascendant is a person over 75 years of age with a certified degree of disability equal to or greater than 65 percent, this deduction will be applied and not the one established "For care of ascendants over 75 years of age."