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Form 100. Personal Income Tax Declaration 2021

8.5.5. Allowance for disability

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

Taxpayers who prove a degree of disability equal to or greater than 33 percent will be considered persons with disabilities.

Minimum for disability of the taxpayer

  • In general: 3,000 euros per year.

  • 9,000 euros annually when a degree of disability equal to or greater than 65% is proven.

  • In terms of assistance expenses, the minimum will be increased by 3,000 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous community of the Balearic Islands

To calculate the autonomous tax of the Balearic Islands, the following minimum amounts for disability will be applied:

  • In general: 3,300 euros annually.

  • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

  • In terms of assistance expenses, the minimum will be increased by 3,300 euros per year, when the taxpayer proves that they need help from third parties or 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 annually when a degree of disability equal to or greater than 65% is proven.

  • In terms of assistance expenses, the minimum will be increased by 3,000 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous Community of the Balearic Islands

To calculate the autonomous tax of the Balearic Islands, the following minimum amounts will be applied for disability of ascendants and descendants:

  • In general: 3,300 euros annually.

  • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

  • In terms of assistance expenses, the minimum will be increased by 3,300 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Autonomous Community of La Rioja

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

  • In general: 3,300 euros annually.

  • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

  • The amount of the concept "assistance expenses" is not modified, so the increase for each descendant who proves that they need 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 ascendants or descendants of the taxpayer must generate the right to apply the minimum for ascendants or descendants

  • The application of the minimum will not apply when the ascendant or descendant submits a tax return with income exceeding 1,800 euros.

    When two or more taxpayers have the right to apply the minimum, their amount will be prorated between them in equal parts.

    However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have income per year exceeding 8,000 euros per year, excluding those exempt, in which case it will correspond to those of the next grade.

  • The circumstances that determine its application will be carried out taking into account the situation existing on the date of accrual.