Regional Tax Deduction for Descendants with Disabilities in Catalunya's IRPF

Procedure managed by Agència Tributària de Catalunya (ATC) that provides access to: Direct tax credit of €150 on the regional gross tax liability of the income tax return for each descendant.

Requirements

• •Tax residency in Catalunya
• •child with a disability degree equal to or greater than 33%.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Agència Tributària de Catalunya (ATC).
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: This is applied in the regional section of the tax return. Verify that the Catalan regional tax box is correctly completed when quickly processing your draft on the AEAT website.

Required documents

• •Official clinical reports (Neuropediatrics / Psychiatry from the public health service).
• •Family Record Book (Libro de Familia) or birth certificate of the minor.
• •DNI / NIE of the minor (if available) and of the legal guardians.
• •Previous disability or dependency determinations (if applicable to the procedure).

Where to file it

Agència Tributària de Catalunya (ATC)

• •Telemático (Sede Electrónica)
• •Presencial (Oficinas de Registro / Ventanilla Única)