Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets

Regulations: Art. 7.w) Law Personal Income Tax

Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems referred to in article 53 of the Personal Income Tax Law exempt. ##1##, up to a maximum annual amount of three times the public multiple-effect income indicator (for the year 2019, this amount is the result of 7,519.59 x 3 = 22,558.77 euros).

Likewise, income from work derived from contributions to protected assets referred to in the eighteenth Additional Provision of this Law is exempt, with the same limit as that indicated in the previous paragraph.