Skip to main content
Form 100. Personal Income Tax Declaration 2019

10.7.2. Due to taxpayer disability

Taxpayers with disabilities may deduct 300 euros from the full regional fee.


  • A degree of disability equal to or greater than 65 percent must be proven.

  • The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  • This deduction will be incompatible with the deduction for taxpayers over 75 years of age. In the event that the taxpayer over 75 years of age has a disability condition equal to or greater than 65%, the disability deduction will be applied.

  • In joint taxation, this deduction will be incompatible for the same person with the deduction for disability of descendants, and the latter must be applied.


The deduction will be calculated by the program based on the data you have indicated in the " Personal and family data" windows.