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Form 100. Personal Income Tax Declaration 2022

10.1.6. For taxpayers with disabilities

Amount 

Taxpayers who are considered people with disabilities will be entitled to a deduction of 150 euros .

The consideration of a person with a disability is that established by state personal income tax regulations.

Requirements

The sum of the general tax bases and savings cannot exceed 25,000 euros in individual taxation or 30,000 euros in joint taxation.

Completion

The deduction is generated by the program automatically based on the data reflected in the personal and family data window and the amount of the sum of the tax bases.