Deduction in Canarian IRPF for Taxpayers with Disabilities or Dependent Family Members

Procedure managed by Agencia Tributaria Canaria that provides access to: Direct financial deduction on the Canary Islands regional portion of the income tax return (IRPF).

Requirements

• •Child with a disability degree of 33% or higher
• •comply with taxable income thresholds in Canarias.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Agencia Tributaria Canaria.
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: Verify with a local tax advisor the combined application of Canarian regional tax credits and state-level deductions.

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

Agencia Tributaria Canaria

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