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Form 100. Personal Income Tax Return 2021

10.13.11. For taxpayers with disabilities

Amount of deduction

Taxpayers who have proven a disability level equal to or greater than 33% will be entitled 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 for entitlement to it are met.