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Form 100. Personal Income Tax Return 2025

10.13.10. For taxpayers with disabilities

Amount

Taxpayers who have a certified disability rating of 33% or higher will be entitled to a deduction of 150 euros.

Requirements

The sum of the general and savings tax bases cannot exceed 40,000 euros, whether taxed individually or jointly.

Completion

The deduction will be automatically generated by the program when the requirements for eligibility are met.