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Form 100. Personal Income Tax Declaration 2022

10.7.2. Due to taxpayer disability

Amount

Taxpayers who have an accredited degree of disability equal to or greater than 65% and are entitled to the application of the minimum for disability of the taxpayer may deduct 300 euros from the full autonomous community fee .

Requirements and conditions

  • The sum of the general tax base and the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in 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 the taxpayer over 75 years of age has the status of a person with a disability to a degree equal to or greater than 65%, the disability deduction will be applied.

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

This deduction is incompatible with the deduction for renting a primary residence for people with disabilities.

Completion

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