8.3.5. Allowance for disability

Amount 

The disability minimum will be the sum of the disability minimum of the taxpayer and the disability minimum of each of the ascendants and descendants who 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 per year when a disability level equal to or greater than 65% is accredited.

     • The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

   • Minimum disability for each ascendant or descendant

     • In general: 3,000 euros per year.

     • 9,000 euros per year when a disability level equal to or greater than 65% is accredited.

     • The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has 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 per year.

   • 9,390 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,130 euros per year when the taxpayer proves that he or she needs help from third parties or has 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 per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has 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 per year.

   • 9,387 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,129 euros per year when the taxpayer proves that he or she needs help from third parties or has 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 per year.

   • 9,659.44 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,219.81 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

6. Autonomous Community of La Rioja

   The minimum disability benefit for each descendant will be:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • The amount of the "assistance expenses" concept is not modified, so the increase for each descendant who proves needing 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 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 per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Application rules

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

• The minimum will not be applied when the ascendant or descendant files a tax return with income exceeding 1,800 euros.

  When two or more taxpayers are entitled to apply the minimum, the amount will be prorated equally between them.

  However, when taxpayers have a different degree of kinship 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 greater than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.

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