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Form 100. Personal Income Tax Return Declaration 2017

10.7.3. Due to disability of ascendants or descendants

For each descendant or ascendant with a disability, the amount of 300 euros.

Requirements:

  1. The descendant or ascendant must give the right to the minimum for disability of ascendants or descendants.

  2. The descendant or ascendant must prove a degree of disability equal to or greater than 65 percent.

  3. The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  4. In joint taxation, if any descendant member of the family unit is a person with a disability to the required degree, the "deduction for descendants with disabilities" will be applied for him or her and not the one corresponding to "taxpayers with disabilities."

  5. This deduction will be incompatible with the deduction for an ascendant over 75 years of age. In the event that the ascendant over 75 years of age is a person with a disability equal to or greater than 65%, the disability deduction will be applied.

When two or more taxpayers are entitled to apply the deduction for the same ascendants or descendants, and one of them does not meet the requirements established in point 3 above, 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 for descendants, ascendants and disability provided for in state legislation.

Note: The deduction will be calculated by the program based on the data you have entered in the " Personal and family data" windows.