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

Procedure managed by Hacienda Foral de Navarra that provides access to: Significant reduction applicable to the taxable base or net tax liability in Navarra's regional income tax return.

Requirements

• •Established tax residency in Navarra
• •child with a certified disability degree of at least 33%.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Hacienda Foral de Navarra.
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: Navarra has autonomous taxing authority. Personal and family allowances for disability differ substantially from common tax territory regulated by AEAT.

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

Hacienda Foral de Navarra

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