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Form 100. Personal Income Tax Return 2023

10.4.11. For declarants with physical, mental or sensory disabilities or with descendants with this condition

Amount

For each taxpayer and, where applicable, for each member of the family unit, resident in the Autonomous Community of the Balearic Islands, who are legally considered to be persons with disabilities, the following deductions are established according to the nature and degree of their disability:

  • 88 euros in case of physical or sensory disability of a degree equal to or greater than 33% and less than 65%.

  • 165 euros in case of physical or sensory disability of 65% or more.

  • 165 euros in case of mental disability of a degree equal to or greater than 33%.

Requirements and conditions

  • The total taxable base may not exceed 52,800 euros in the case of joint taxation and 33,000 euros in the case of individual taxation.

  • In the event that spouses file taxes individually and are entitled to apply the family minimum for descendants, each will be entitled to apply the full deduction.

    The deduction for the disability of the spouse is also applicable, since he or she is part of the family unit, regardless of whether the latter applies it in his or her own declaration.

Completion

Through a data capture window, you must separately reflect, based on the degree of disability, the number of people for whom you can apply the deduction in the declaration of the holder and the number of people for whom the different holders can apply the deduction in a joint declaration.