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Form 100. Personal Income Tax Return 2021

10.1.9. For assistance to people with disabilities

Taxpayers who are entitled to the application of the minimum for disability of descendants or ascendants in accordance with state regulations, may deduct from the autonomous community's full quota the amount of 100 euros per disabled person.

When several taxpayers are entitled to apply the deduction provided for in the previous paragraph, the rules of apportionment, cohabitation and other limits provided for in state regulations will apply.

Limit

The sum of the general and savings tax bases must not exceed 80,000 euros in individual taxation or 100,000 euros in the case of joint taxation.

People with disabilities who need help from third parties

When it is proven that people with disabilities need assistance from third parties and are entitled to the application of the minimum for assistance expenses in accordance with state regulations, the taxpayer may also deduct the following amount from the full regional quota:

  • 15% of the amount paid to Social Security as a fixed fee that is the responsibility of the employer, in accordance with the provisions of the Special System for Household Employees of the General Social Security Regime.

  • This deduction will have a limit of 500 euros per year per taxpayer.

  • Only the taxpayer who is the owner of the family home and is registered as such in the General Treasury of Social Security will be entitled to this deduction.

  • This additional deduction has no tax base limitations for its application.

Completion

  • Deduction applicable in general:

    The program will generate a deduction of 100 euros for each disabled ascendant or descendant who meets the aforementioned requirements.

  • If you need help from third parties:

    In the event that the disabled person needs help from third parties, he/she must indicate the following information in the data capture window:

    • The amounts paid in the tax period as a fixed fee in the special Social Security regime for household employees of permanent workers.

    • The employer's Contribution Account Code.