Disability tax deduction in Spain: €1,200 a year, Modelo 143 and past years

In short: the disability tax deduction in Spain is up to €1,200 a year for each child or descendant and for each parent or grandparent with a disability who gives you the right to the family minimum. For a spouse with a disability who earns €8,000 a year or less, it is another €1,200. The AEAT (the Spanish Tax Agency) pays it even if your tax is 0, if you work and are registered with Social Security or receive unemployment benefit or a pension. You can receive it each month in advance with Modelo 143 or in one go through the Renta (the annual income tax return). If you did not receive it, it can be claimed for 2022 to 2025: by our calculation, 2022 until 30.06.2027.

In person or by representative? You do not need to go to an office. The advance is requested with Modelo 143 on the AEAT website, with Cl@ve or an electronic certificate: Cl@ve and electronic certificate. You can also print the form from the website and hand it in at an AEAT office, signed by all applicants. According to the AEAT FAQ on Modelo 143, it can be filed online by a representative with the power to do so or by an AEAT social collaborator (colaborador social). The deduction in the Renta is applied with Renta WEB.

Who can get it

Being in one of these situations on a single day of the month is enough (requirements, Renta 2025 Manual):

• You work as an employee or self-employed and are registered (dado de alta) with Social Security or a mutual scheme.
• You receive unemployment benefit (paro): contributory or assistance. Being registered as a job seeker is not enough.
• You receive a Social Security or Clases Pasivas (civil service) pension, or a similar benefit from an alternative mutual scheme. Long-term care benefits (Ley 39/2006) and pension plan payouts do not count.

You also have to be a tax resident in Spain that year.

Non-professional carers. The TEAC (Central Economic-Administrative Tribunal, the top tax appeals body) unified the criterion on 24.09.2026. Someone whose only activity is caring for a dependent relative as a non-professional carer, with a signed special agreement (convenio especial) with Social Security, meets the registration requirement (TEAC resolution). The case concerned the 2022 Renta.

Registration or pension in another country. According to the AEAT Renta 2022 and 2025 manuals, being registered with a public system in another country similar to Spanish Social Security also counts. The same applies if you receive unemployment benefit or a pension from a public system of another State. We have not found an AEAT criterion on Ukrainian social insurance or pensions specifically: review your case.

Which relatives

• Child or descendant with a disability, also grandchildren and people under guardianship or foster care: up to €1,200 a year for each one. They must give you the right to the minimum for descendants: they live with you or depend on you and earn no more than €8,000 a year not counting exempt income. Also, they do not file a Renta with income above €1,800. With a disability there is no age limit.
• Parent or grandparent with a disability: up to €1,200 a year for each one. They must give you the right to the minimum for ascendants: they live with you for at least half the year, earn no more than €8,000 a year and do not file a Renta with income above €1,800. If they live in a specialised centre because of their disability and depend on you, it counts as living with you. If they live in Ukraine or another country and have not lived with you for at least half the year, they do not entitle you.
• Spouse with a disability, not legally separated: up to €1,200 a year. They cannot earn more than €8,000 a year not counting exempt income, nor already generate the deduction for a descendant or ascendant with a disability.

Your own disability does not give this deduction: in the Renta it counts as the minimum for disability, which only lowers the tax.

How the disability is proven. For IRPF purposes, disability means a degree of 33% or more (AEAT, proof of the degree of disability). It is proven with the certificate from IMSERSO or the competent body of your regional government (comunidad autónoma). Without a certificate, these count as 33%: a Social Security pension for total, absolute or severe permanent incapacity, and a Clases Pasivas pension for permanent incapacity for service or disablement. Incapacity declared by a judge counts as 65%. According to the Modelo 143 FAQ, the recognised degree counts from the date you applied for it.

Disability document from Ukraine. The AEAT accepts other means of proof only in specific circumstances that justify it. We have not found a rule that automatically recognises a Ukrainian disability document: check with your regional government.

NIF. Your relative with a disability needs a NIF (tax number), as you do. For a foreign person, their NIF is the NIE; without a NIE, a NIF can be requested with Modelo 030.

How the months are counted. The deduction is proportional to the months in which you meet everything at the same time. The disability and the family situation are checked on the last day of each month. Registration, unemployment benefit or a pension count with one day in the month.

Cap if you work. If you qualify by being registered, each deduction cannot exceed the year's contributions to Social Security or the mutual scheme after the moment you meet the requirements, without subtracting rebates. With several relatives with a disability, the cap applies separately to each one. If you qualify through unemployment benefit or a pension, there is no cap (calculation and cap, Renta 2025 Manual).

If several people are entitled. If two people are entitled for the same relative, for example both parents, it is split equally. One can give up their right to the other, who then applies the whole deduction. If the person giving it up is not required to file the Renta, they report it with Modelo 121 (giving up the right, Renta 2025 Manual).

Two ways to receive it

• Each month, in advance (Modelo 143). The AEAT pays you €100 a month for each relative with a disability, by bank transfer. One application is filed for each person with a disability. If several people are entitled, you can apply together (joint application: the first applicant receives the money) or each on your own (the €100 is divided among those with the right to the minimum for that relative). If you work, the advance requires a minimum registration: full-time, at least 15 days of registration in the month; part-time, at least 50% of normal hours and registration for the whole month. With unemployment benefit or a pension, no registration is needed. For a spouse, their income counts from the last year whose Renta filing period had ended when the year you apply began. You do not need to apply again each January.
• In the Renta. In the 2025 Renta it goes in boxes 0623 and 0624 (descendants: deduction and advance received), 0636 and 0637 (ascendants) and 0248 and 0249 (spouse). It is subtracted from the result even if it is a refund, so it increases the refund.

Changes and an advance that does not match. Changes affecting the advance are reported within 15 calendar days, online or by phone: for example, if you are no longer registered, you move abroad or your relative no longer entitles you. If you received less in advance than you are owed, file the Renta to get the difference. If you received too much and are required to file the Renta, it is corrected there. If you are not required to file, the excess is paid back with Modelo 122, at the latest by the end of the Renta filing period for that year (correction, Renta 2025 Manual). If it was not your fault, there is no late-payment interest.

Claiming past years

The rules are the same from 2022 to 2025: art. 81 bis of the IRPF law has had the same wording since Ley 6/2018. The right to claim a refund expires after 4 years (art. 66 of the LGT, the General Tax Law). They are counted from the day after the last day of the filing period of each Renta (art. 67). The filing period for the 2022 Renta ran from 11.04.2023 to 30.06.2023, which is why the limit is 30.06.2027. By our calculation, the 2023 one can be claimed until 01.07.2028, because its filing period ended on 01.07.2024. The 2024 one is open until 30.06.2029 and the 2025 one until 30.06.2030.

• A. You filed that year without the deduction: that return is corrected (rectification) with Renta WEB for that year; you do not file another one.
• B. You did not file: you file that year's Renta late. If you were not required to file and did not request the advance, this is the only way to get it. If it is a refund there is no surcharge. The fixed fine of art. 198 of the LGT (€200, or €100 if you file without a prior request from the AEAT) applies to people who were required to file. For people who were not, we have not found an AEAT position. Receiving unemployment benefit did not by itself make filing compulsory: the AEAT did not apply that duty for the 2024 Renta (unemployment benefit and the Renta). More detail: Renta not filed: surcharges and how to file late.

Before you claim: check your situation

A return for a year carries all your income for that year, not just the deduction. Answer these 6 questions first:

1. Were you a tax resident that year? Each year counts separately: in general, if you spent more than 183 days of the year in Spain (art. 9 LIRPF). If you arrived in 2022 after early July, you were most likely not a resident that year and have no deduction for it: tax residence and the 183 days.
2. Did you have income outside Spain? For example, a FOP (Ukrainian sole trader) in Ukraine, a rental or remote work. That year's return must include it, and the result may turn into tax to pay. If the answer is yes or you are not sure, first ask for an analysis of your case.
3. Did your relative have the disability proven and give you the right to the minimum that year? Without a certificate of 33% or more or a Spanish permanent incapacity pension, or without living together or dependence, there is no deduction.
4. Did anyone receive the child support supplement (complemento de ayuda para la infancia) of the minimum living income (IMV)? It does not matter for this deduction: the law only takes those months out of the maternity deduction.
5. Have you already received the advance? What you received through Modelo 143 is subtracted from that year's deduction. If you received it and did not file the Renta, review your case first.
6. Did you file the Renta for that year? Yes: way A. No: way B.

Roughly how much you are owed

• Formula (2022 to 2025): for each relative with a disability, months in which you meet the requirements times €100, up to €1,200 a year. If several people are entitled for the same person, divide it among you, unless one gives up their right. If you qualify through work, it cannot exceed the contributions for those months. Subtract what you received in advance with Modelo 143.
• Example (our calculation): your 20-year-old son has a 40% disability recognised since 2023, lives with you and has no income. You are the only person entitled to the deduction for him. You register for a job on 01.03.2024 and stay registered in 2025. For 2024 that is 10 months, March to December, times €100: €1,000, if your contributions for those months reach that figure. For 2025 it is 12 months times €100: €1,200. The example assumes you did not receive the advance.

This is a rough figure: the exact amount is known when you file the return or the rectification.

Other money the tax office may owe you. Maternity, €100 a month per child under 3: maternity deduction and Modelo 140. Large family, €1,200 a year or €2,400 in the special category: large family deduction and Modelo 143. Withholding you did not get back and foreign pensions: How to claim a tax refund from previous years in Spain: 2022-2025.

Help to do it

• Free estimate: calculator of how much the tax office may refund you for 2022 to 2025.
• Step-by-step guides (now available on this page): how to fill in Modelo 143 and how to claim the disability deduction for 2022 to 2025.
• Full help. We review your situation from 2022 to 2025: disability and the other family deductions, withholding and foreign pensions. We work out an approximate amount and prepare a step-by-step instruction with screenshots for your case, with your figures, including the request for the advance with Modelo 143. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise that there will be a refund or how much: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is due. Message @spain_asesor: we send you the price and the terms privately before any payment.

Official source: IRPF law, art. 81 bis, BOE, IRPF Regulation, art. 60 bis, BOE, AEAT, Modelo 143 and AEAT, deductions for people with disabilities.

Informational only; check the official source and a professional for your specific case. Figures and dates checked on 8 October 2026.