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Form 100. 2020 Personal Income Tax Return Declaration

10.7.2. Due to taxpayer disability

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

Requirements

  • 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 is incompatible with the deduction for disability of an ascendant or descendant with respect to the same person.

  • 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.

Completion

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