8.3.5. Allowance for disability

Amount 

The minimum for disability will be the sum of the minimum for disability of the taxpayer and the minimum for disability of each of the ascendants and descendants that generate the right to the application of said minimums.

Taxpayers who prove a degree of disability equal to or greater than 33% will be considered persons with disabilities.

1. In general

   • Minimum for taxpayer disability

     • In general: 3,000 euros per year.

     • 9,000 euros annually when a degree of disability equal to or greater than 65% is proven.

     • In terms of assistance expenses, the minimum will be increased by 3,000 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

   • Minimum for disability for each ascendant or descendant

     • In general: 3,000 euros per year.

     • 9,000 euros annually when a degree of disability equal to or greater than 65% is proven.

     • In terms of assistance expenses, the minimum will be increased by 3,000 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

2. Autonomous Community of Andalusia

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,130 euros annually.

   • 9,390 euros annually when a degree of disability equal to or greater than 65% is proven.

   • In terms of assistance expenses, the minimum will be increased by 3,130 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

3. Autonomous Community of the Balearic Islands

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,300 euros annually.

   • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

   • In terms of assistance expenses, the minimum will be increased by 3,300 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

4. Autonomous Community of Galicia

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,129 euros annually.

   • 9,387 euros annually when a degree of disability equal to or greater than 65% is proven.

   • In terms of assistance expenses, the minimum will be increased by 3,129 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

5. Community of Madrid

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,219.81 euros annually.

   • 9,659.44 euros annually when a degree of disability equal to or greater than 65% is proven.

   • In terms of assistance expenses, the minimum will be increased by 3,219.81 euros annually, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

6. Autonomous Community of La Rioja

   The minimum for disability for each descendant will be:

   • In general: 3,300 euros annually.

   • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

   • The amount of the concept "assistance expenses" is not modified, so the increase for each descendant who proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent will be 3,000 euros.

7. Valencian Community

   The minimums indicated below will not apply when the taxpayer, descendant or ascendant had died before October 28. In this case, the minimums will be those established in the Personal Income Tax Law.

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,300 euros annually.

   • 9,900 euros annually when a degree of disability equal to or greater than 65% is proven.

   • In terms of assistance expenses, the minimum will be increased by 3,300 euros per year, when the taxpayer proves that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

Application rules

• The ascendants or descendants of the taxpayer must generate the right to apply the minimum for ascendants or descendants

• The application of the minimum will not apply when the ascendant or descendant submits a tax return with income exceeding 1,800 euros.

  When two or more taxpayers have the right to apply the minimum, their amount will be prorated between them in equal parts.

  However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income exceeding 8,000 euros per year, excluding the exempt ones, in which case it will correspond to those of the next grade.

• The circumstances that determine its application will be carried out taking into account the situation existing on the date of accrual.