This significant tax advantage, applicable in the 2026 declaration for the 2025 fiscal year, is aimed at those who live with or care for ascendants or descendants with a disability degree equal to or greater than 65%. Although the basic deduction is 600 euros per dependent relative, there is an additional way to increase this saving.
To access the 600 euro deduction, merely recognizing the disability is not enough; the relative must generate the right to the minimum for disability in the IRPF, which implies meeting income, cohabitation, and tax situation conditions. If several people share care, the amount can be divided, allowing each to deduct a proportional part.
Furthermore, an additional deduction of up to 500 euros can be obtained if a domestic employee has been hired to assist the dependent person. This additional benefit allows for a deduction of 20% of Social Security contributions, with an annual limit of 500 euros. Both deductions are compatible, making it possible to reach the maximum of 1,100 euros per relative.
For many taxpayers, one of the main problems is that this deduction does not appear automatically applied in the draft, so it is the taxpayer themselves who must activate it.
The Tax Agency sets income limits to access these benefits: 46,455 euros for individual declarations and 61,770 euros for joint declarations. It is crucial for taxpayers to include the relative in the personal data of the declaration, correctly indicate the degree of disability (equal to or greater than 65%), ensure cohabitation or economic dependence, and verify that the relative does not exceed 8,000 euros in annual income. If the relative files their own declaration with income exceeding 1,800 euros, the right to apply this deduction could be lost.
