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Form 100. Personal Income Tax Declaration 2023

10.13.11. For taxpayers with disabilities

Amount

Taxpayers who have a proven degree of disability equal to or greater than 33% will have the right to apply a deduction of 120 euros.

Requirements

The sum of the general and savings tax bases cannot exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.

Completion

The deduction will be generated automatically by the program when the requirements to be entitled to it are met.