Tax Deduction for Descendants with Disabilities (Modelo 143)

Annual income tax deduction of €1,200 (or advance monthly payment of €100/month) for having a dependent descendant with a recognized disability degree equal to or greater than 33%.

Requirements

• •Active registration and contributions in Seguridad Social
• •child with a disability degree of 33% or higher.

Steps to follow

1. 1Review the mandatory requirements and prepare the necessary public medical reports.
2. 2Access the competent authority: Agencia Tributaria (Hacienda).
3. 3Submit the application by filling out the official form (online or in person).
4. 4Key tip for this step: This is commonly known as the 'Cheque Familiar'. If both parents work, the right can be transferred to one parent to collect the full €100 or split 50/50.

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 (Hacienda)

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