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Form 100. 2020 Personal Income Tax Return Declaration

10.13.11. For taxpayers with disabilities

Deduction amount

Taxpayers who have a proven degree of disability equal to or greater than 33% will have the right to apply a deduction of 100 euros.

Requirements

The sum of the general and savings tax bases cannot exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.

Completion

The deduction will be applied by the program when the requirements to be entitled to it are met.