Details of Dependents with Disabilities
Enter up to 3 dependent family members with an accredited disability greater than 33%.
Dependent 1
Dependent 2
Dependent 3
📊 Family Disability Deduction Calculation Breakdown
The family disability tax deduction (deducción por discapacidad de familiar a cargo) is a tax incentive in Spain regulated under Article 81 bis of the Personal Income Tax Act (Law 35/2006). It allows working taxpayers (both employees and self-employed) to reduce their IRPF tax liability by €1,200 per year for each descendant (child, grandchild) or ascendant (parent, grandparent) with an accredited disability equal to or greater than 33%. For dependents with a severe disability of 65% or more, the tax credit is doubled to €2,400 per year through an additional €1,200 increment. Taxpayers can claim this credit on their annual Spanish tax return or receive it as a monthly advance payment of €100 or €200 by submitting Form 143 to the Tax Agency (AEAT). This credit is fully compatible with the large family tax deduction and the childcare allowance supplement.
🔍 Disability Degrees & Tax Credits 2026
The Tax Agency classifies family dependents based on parental relationship (descendant, ascendant, or non-separated spouse) and the official degree of disability certified by regional social services:
- Disability between 33% and 64%: Grants a base tax credit of €1,200 per year per dependent. This equates to an advance payment of €100 per month.
- Disability of 65% or more: Grants a total tax credit of €2,400 per year per dependent (including a €1,200 additional increment). This equates to an advance payment of €200 per month.
- Disabled Spouse: If your spouse is not legally separated and has a disability degree of 33% or more, you can apply a €1,200 per year credit, provided they depend on you and do not exceed the income threshold.
📝 Worked examples
Example 1: Worker with a child having a 45% disability
Profile: An employee registered with Social Security has a minor child with an accredited disability degree of 45%.
- Accredited dependent: 1 descendant (child)
- Disability degree: 45% (eligible for base tramo of €1,200/year)
- Formula: €1,200.00 base credit
Example 2: Worker living with an 82-year-old mother having a 70% disability
Profile: An employee lives with their elderly mother, who has a certified disability of 70% and receives a minimum pension below the income limits.
- Accredited dependent: 1 ascendant (mother)
- Disability degree: 70% (eligible for severe tramo of €2,400/year)
- Formula: €1,200.00 base + €1,200.00 increment = €2,400.00 per year
Example 3: Contribuyente with a disabled child (40%) and disabled spouse (50%)
Profile: A worker claims a child with a 40% disability and their dependent, non-separated spouse who has a 50% disability.
- Accredited dependents: 1 descendant (€1,200/year) + 1 spouse (€1,200/year)
- Disability degree of both: 33% - 64%
- Formula: €1,200.00 + €1,200.00 = €2,400.00 per year
⚠️ Common mistakes
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Overlooking the dependent’s annual income limit: The relative with the disability cannot earn more than €8,000 in taxable annual income. However, tax-exempt income (such as Spanish Social Security permanent absolute disability pensions) is excluded from this threshold. If the dependent earns more, AEAT will deny the credit and demand a repayment with interest.
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Filing Form 143 annually: Form 143 needs to be filed only once. Once approved, monthly payments continue automatically. Resubmitting the form every year creates duplicate records and halts processing.
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Failing to report the credit on your annual IRPF return: Even if you received the €100 monthly cash payments on time throughout the year, you must declare the credit and all advance payments on your annual tax return. Omitting this will trigger an automated review, forcing you to repay the entire €1,200.
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Both parents claiming 100% of the deduction on separate returns: If both parents work and file separate IRPF returns, the credit for the disabled child must be split 50/50 (€600 each) or transferred to one parent. Claiming 100% on both returns will trigger an immediate penalty.
🗂️ Special cases and regional rules
Single-Parent Families & Transfer of Rights
In a single-parent household, the sole parent claims the full 100% (€1,200). If both parents live together but only one works (and pays taxes), the working parent can claim the full 100% by having the other parent sign a transfer of rights form.
Assimilated Disabilities
Under Spanish tax rules, a person is legally assumed to have a disability of 33% or more if they receive a Social Security permanent total, absolute, or grand invalidity pension, or if their incapacity has been declared by a civil court.
❓ Frequently Asked Questions (FAQ)
You can file **Form 143** online via the AEAT Sede Electrónica using Cl@ve or a digital certificate. You can also apply by phone or in person at local AEAT tax offices by booking an appointment.
Yes. They are **fully compatible**. If you have a large family and one child is disabled, you can claim both the €1,200 large family credit and the €1,200 disabled child credit, for a total of €2,400 per year.
Income from work, rental properties, and capital gains is included. However, **tax-exempt pensions** (such as absolute permanent disability or grand invalidity pensions paid by Social Security) do not count towards the €8,000 cap.
No, the spouse does not need to work. In fact, they must depend on you and earn less than €8,000. However, you (the taxpayer claiming the credit) must be actively employed or receiving a pension.
The credit is prorated. You are entitled to claim the deduction for the months the relative was alive and cohabited with you. For example, if they passed away in April, you can claim €400 (4 months) on your return.
Yes, provided you pay for the specialized care facility and the child depends on you financially. Spanish tax rules treat specialized medical care stays as equivalent to living in the family home.
The credit is prorated proportionally on your annual return. You will claim €100/month for the months with the 33% rating and €200/month for the months following the 65% rating.
No. These payments are **tax-exempt advance credits**. They represent a prepayment of the tax relief you are entitled to, and they will be settled and verified on your annual IRPF return.