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Form 100. Personal Income Tax Declaration 2021

10.5.8. For taxpayers with disabilities and those over 65 years of age

Due to personal circumstances, the following mutually compatible deductions may be applied:

  • 300 euros for each taxpayer with a degree of disability equal to or greater than 33%.

  • 120 euros for each taxpayer over 65 years of age.

The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax.

Only taxpayers whose tax bases (general and savings) do not exceed 39,000 euros in individual taxation and 52,000 jointly may apply this deduction.

Completion

The amount of the deduction will be calculated by the program based on the data reflected in the personal and family data windows.