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Form 100. 2020 Personal Income Tax Return Declaration

7,1,9. Filling in Additional data

Active workers with disabilities

Only those workers who simultaneously meet the following circumstances during any day of the tax period will select one of the keys indicated below:

  • Be an active worker

  • Have accredited the required degree of disability

The keys are:

  1. Disability of 33% or more

    This code will be used by active workers with disabilities who can prove a degree of disability equal to or greater than 33% and less than 65% and are not in situation 2 below.

  2. Disability equal to or greater than 33% who need help from third parties or Disability equal to or greater than 65%

    This code will be used by active disabled workers with a degree of disability equal to or greater than 33% and less than 65%, who can prove the need for assistance from third parties to travel to their workplace or to carry out their work, or reduced mobility to use public transport.

    This code will also be used by active workers with disabilities who can prove a degree of disability equal to or greater than 65%, or whose disability has been declared judicially, even if it does not reach this degree.

In order to correctly calculate the amount of the deductible expense you must:

  • If all of your work income has been obtained as an active worker with a disability, you will check the box provided for this purpose.
  • When the circumstances of the previous point do not apply, the amount of the previous net income obtained as an active worker with a disability will be recorded.

Geographical mobility

Unemployed taxpayers registered at the employment office who accept a job that requires them to move their habitual residence to a new municipality will generally increase their deductible expenses by up to 2,000 euros in the tax period in which the change takes place and in the following one.

Therefore, you will have to check the corresponding box if you accepted the job in 2020 or 2019 and continued in the same job in 2020.

In order to correctly calculate the amount of the deductible expense, you must include:

  • the amount of prior net work performance corresponding to the accepted position.
  • and, additionally, if part of the previous net income was obtained under both circumstances simultaneously (geographical mobility and active worker with a disability), this amount will be indicated.