8.5.5. Allowance for disability

The disability minimum will be the sum of the disability minimum of the taxpayer and the disability minimum of each of the ascendants and descendants who generate the right to the application of said minimums.

Taxpayers who prove a degree of disability equal to or greater than 33% will be considered disabled persons.

Minimum disability of the taxpayer

In general: 3,000 euros per year.
9,000 euros per year when a disability level equal to or greater than 65% is accredited.
The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous Community of the Balearic Islands

For the calculation of the regional tax of the Balearic Islands, the following minimum amounts for disability will be applied:

In general: 3,300 euros per year.
9,900 euros per year when a disability level equal to or greater than 65% is accredited.
The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Minimum for disability of ascendants and descendants

In general: 3,000 euros per year.
9,000 euros per year when a disability level equal to or greater than 65% is accredited.
The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous Community of the Balearic Islands

For the calculation of the regional tax of the Balearic Islands, the following minimum amounts will be applied for disability of ascendants and descendants:

In general: 3,300 euros per year.
9,900 euros per year when a disability level equal to or greater than 65% is accredited.
The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous Community of La Rioja

For the calculation of the autonomous tax of La Rioja, the following minimum amounts will be applied for disability of descendants:

In general: 3,300 euros per year.
9,900 euros per year when a disability level equal to or greater than 65% is accredited.
The amount of the "care expenses" concept is not modified, so the increase for each descendant who proves needing help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent will be 3,000 euros .

Application rules

The taxpayer's ascendants or descendants must generate the right to apply the minimum for ascendants or descendants
The minimum will not be applied when the ascendant or descendant files a tax return with income exceeding 1,800 euros.

When two or more taxpayers are entitled to apply the minimum, the amount will be prorated equally between them.

However, when taxpayers have a different degree of kinship with the ascendant or descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income higher than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.
The circumstances that determine its application will be carried out taking into account the situation existing on the accrual date.