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Form 100. Personal Income Tax Declaration 2019

10.1.10. For assistance to people with disabilities

Taxpayers who have the right to apply the minimum due to the disability of descendants or ascendants in accordance with state regulations, may deduct the amount of 100 euros from the full regional quota. ##2##per person with disabilities.

When several taxpayers have the right to apply the deduction provided for in the previous paragraph, the rules of proration, coexistence and other limits provided for in state regulations will apply.

Tax base limit:

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

People with disabilities who need help from third parties :

When it is proven that people with disabilities need help from third parties and generate the right to apply the minimum for assistance expenses in accordance with state regulations, the taxpayer In addition may deduct the following amount from the full regional fee:

  • 15 percent of the amount paid to Social Security as a fixed fee that is on behalf of the employer, in accordance with the provisions of the Special System for Domestic Employees of the General Social Security Regime.

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

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

  • Important: This additional deduction has no tax base limitations for its application.


  • General applicable deduction:

    The program will generate a deduction of 100 euros for each ascendant or descendant with a disability who meets the aforementioned requirements.

  • If you need help from third parties:

    In the event that the person with a disability 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 special Social Security regime for employees of the household of permanent workers.

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