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Form 100. Personal Income Tax Return 2025

10.1.6. For taxpayers with disabilities

Amount 

Taxpayers who are considered disabled persons will be entitled to a deduction of 150 euros .

Requirements and conditions

  • The consideration of a person with a disability is that established by state regulations on personal income tax.

  • The sum of the general and savings tax bases cannot exceed 25,000 euros in individual taxation or 30,000 euros in joint taxation.

The General Directorate of Taxes of the Autonomous Community of Andalusia has modified the criteria by which, in joint taxation, the deductions "For taxpayers with disabilities" and "For assistance to people with disabilities" could be applied simultaneously with respect to a child belonging to the family unit who is a person with a disability. With the change in criteria, only the deduction "For assistance to people with disabilities" can be applied.

Completion

The deduction is generated automatically by the program based on the data reflected in the personal and family data window and the amount of the sum of the taxable bases.