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Form 100. 2020 Personal Income Tax Return Declaration

7,1,9. Filling in Additional data

Active workers with disabilities

Only workers in whom the following circumstances occur simultaneously, during any day of the tax period, will select one of the keys indicated below:

  • Be an active worker

  • Have the required degree of disability accredited

The keys are:

  1. Disability equal to or greater than 33%

    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 will indicate this key.

  2. 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.

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

  • If you have obtained all work income as an active worker and with a disability, you will check the box enabled for this purpose.
  • When the circumstances of the previous point do not exist, the amount of the previous net income obtained as an active worker with a disability will be entered.

Geographical mobility

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 the tax period in which the change occurs and In the next.

Therefore, you will check the corresponding box if you accepted the job in 2020 or 2019 and continued in the 2020 financial year performing the same job.

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

  • the amount of previous net work performance that corresponds to the accepted position.
  • and, additionally, if part of the previous net income was obtained when the two circumstances occurred simultaneously (geographical mobility and active worker with a disability), it will indicate said amount.