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Form 100. Personal Income Tax Return 2022

10.1.6. For taxpayers with disabilities

Amount 

Taxpayers who are considered disabled persons will be entitled to a deduction of 150 euros .

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

Requirements

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

Completion

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