Provincial (Foral) Tax Deduction for Descendants with Disabilities in Basque IRPF

Procedure managed by Haciendas Forales de Álava, Guipúzcoa, and Vizcaya that provides access to: A tax deduction significantly higher than the national average, deducted directly from the tax liability of the Basque provincial income tax return. IMPORTANT NOTE: in País Vasco, this procedure is NOT managed by Gobierno Vasco but by each Diputación Foral separately, with its own process — Álava/Araba: egoitza.araba.eus · Bizkaia: bizkaia.eus · Gipuzkoa: egoitza.gipuzkoa.eus. Contact your regional authority first. IMPORTANT NOTE: in País Vasco, this procedure is NOT managed by Gobierno Vasco but by each Diputación Foral separately, with its own process — Álava/Araba: egoitza.araba.eus · Bizkaia: bizkaia.eus · Gipuzkoa: egoitza.gipuzkoa.eus. Contact your regional authority first.

Requirements

• •Dependent child with a disability degree equal to or greater than 33%
• •tax residency in País Vasco.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Haciendas Forales de Álava, Guipúzcoa, and Vizcaya.
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: Euskadi has its own tax regime (Concierto Económico). Ensure you file your tax return through the specific provincial platforms (such as BizkaiBai or Araba) to apply the correct disability allowances.

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

Haciendas Forales de Álava, Guipúzcoa y Vizcaya

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