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Form 100. Personal Income Tax Return 2023

7,1,9. Filling in Additional data

  1. Active workers with disabilities

    Only those workers who simultaneously meet the following circumstances during any day of the tax period will select one of the keys indicated below:

    • Be an active worker

    • Have accredited the required degree of disability

    The keys are:

    1. Disability of 33% or more

      This code will be used by active workers with disabilities who can prove a degree of disability equal to or greater than 33% and less than 65% and are not in situation 2 below.

    2. Disability equal to or greater than 33% who need help from third parties or Disability equal to or greater than 65%

      This code will be used by active disabled workers with a degree of disability equal to or greater than 33% and less than 65%, who can prove the need for help from third parties to travel to their workplace or to carry out their work, or reduced mobility to use public transport.

      This code will also be used by active workers with disabilities who can prove a degree of disability equal to or greater than 65%, or whose disability has been declared judicially, even if it does not reach this degree.

    In order to correctly calculate the amount of the deductible expense you must:

    • If all of your work income has been obtained as an active worker with a disability, you will check the box provided for this purpose.

    • When the circumstances of the previous point do not apply, the amount of the previous net income obtained as an active worker with a disability will be recorded.

  2. Geographical mobility

    Unemployed taxpayers registered at the employment office who accept a job that requires them to move their habitual residence to a new municipality will generally increase their deductible expenses by up to 2,000 euros in the tax period in which the change takes place and in the following one.

    Therefore, you will check the corresponding box if you accepted the job in 2023 or 2022 and continued in the same job in 2023.

    In order to correctly calculate the amount of the deductible expense, you must include:

    • the amount of prior net income corresponding to the accepted job.

    • and, additionally, if part of the previous net income was obtained simultaneously under the two circumstances (geographical mobility and active worker with a disability), this amount will be indicated.