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Form 100. Personal Income Tax Return 2021

10.7.2. Due to taxpayer disability

Taxpayers with a certified disability level equal to or greater than 65% and who are entitled to the application of the minimum for taxpayer disability may deduct 300 euros from the autonomous community's full quota.

Requirements and conditions

  • The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros for individual taxation or 36,000 euros for joint taxation.

  • This deduction is incompatible with the deduction for disability of an ascendant or descendant with respect to the same person.

  • This deduction will be incompatible with the deduction "For taxpayers over 75 years of age." In the event that a taxpayer over 75 years of age has a disability of 65% or more, the disability deduction will be applied.

  • For the application of the deduction, the rules for the application of the minimum for the taxpayer and disability contained in the Personal Income Tax Law will be taken into account.

This deduction is incompatible with the deduction for renting a habitual residence by disabled persons.

Completion

The deduction will be calculated by the program based on the data you have entered in the " Personal and family data" windows.