7,1,9. Completion Additional data
Active workers with disabilities
If the "First declarant", "Spouse", "Son1" "Son2" “Son3” or “Son4” are active workers with disabilities, they must indicate their situation by selecting the corresponding code among those indicated below:
Disability equal to or greater than 33%
Active workers with disabilities who can prove a degree of disability equal to or greater than 33 percent and less than 65 percent and are not in situation 2 below will indicate this code.
Disability equal to or greater than 33% who needs help from third parties or Disability equal to or greater than 65%
This key will be indicated by active workers with disabilities with a degree of disability equal to or greater than 33 percent and less than 65 percent, who can prove the need for help from third parties to travel to their workplace or to perform the same. or reduced mobility to use collective means of transport.
This key will also be indicated by active workers with disabilities who can prove a degree of disability equal to or greater than 65 percent, or whose disability has been declared judicially, even if it does not reach said degree (DA twelfth Law 55/99).
In order to correctly calculate the amount of the deductible expense, the amount of net work income that corresponds to the time in which the status of a person with a disability is accredited must be entered.
Any of these keys will only be selected when the following circumstances occur simultaneously, during any day of the tax period:
Be an active worker
Finding yourself in the required disability situation
Unemployed taxpayers registered at the employment office who accept a job that requires the transfer of their habitual residence to a new municipality will increase the general deductible expense by up to 2,000 euros. In this case, you must mark with an "X" the box that corresponds to "First declarant", "Spouse", "Child1", "Child2", “Child3” or “Child 4”.
In order to correctly calculate the amount of the deductible expense, the amount of net work income that corresponds to the time since the previous circumstances are met must be entered.
You will mark the corresponding box if the job position was accepted in fiscal year 2019 or in 2018 and you continued performing the same job in fiscal year 2019. You must indicate the amount of net income that corresponds to the accepted job position and, also, if applicable, if you are a worker with a disability.