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Form 100. 2019 Personal Income Tax return

10,1,10. For assistance to people with disabilities

Taxpayers who have the right to apply the tax-free threshold for disability of descendants or ascendants in accordance with the state regulations can deduct the amount of 100 euros per person with disabilities from the regional contribution.

When several taxpayers have the right to apply the deduction provided for in the previous paragraph, the rules of apportionment, coexistence and other limits provided for in the state regulation will be complied with.

Taxable base limit:

The sum of the general tax bases and the savings must not exceed 80,000 euros in individual taxation or 100,000 euros in the event of joint taxation.

Persons with disabilities who need help from third parties:

When it is proven that persons with disabilities need help from third parties and generate the right to apply the tax-free threshold for assistance expenses in accordance with state regulations, the taxpayer can also deduct the following amount from the regional tax liability:

  • On 15/100 of the amount paid to the Social Security Institute as a fixed payment payable by the employer, in accordance with the provisions of the Special System for Domestic Employees of the General Social Security System.

  • This deduction will have a limit of 500 euros per taxpayer per year.

  • Only the taxpayer who owns the family home that appears as such in the General Treasury of the Social Security will be entitled to this deduction.

  • Important: This additional deduction does not have any limitations on the taxable base for its application.

Completion

  • Deduction applicable in general:

    The programme will generate the deduction of 100 euros for each ascendant or descendant with disabilities who meets the aforementioned requirements.

  • If you need help from third parties:

    In the event that the person with disabilities needs help from third parties, they must also indicate the following information in the data capture window:

    • The amounts paid in the tax period as a fixed fee in the Social Security special scheme for employees of the home of fixed workers.

    • You must enter the employer's Contribution Account Code.