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Practical manual for Income Tax 2021.

Allowance for disability

Regulations: Articles 60 and 61 Law IRPF

The disability minimum is the sum of the amounts corresponding to the minimums for the taxpayer's disability and for the disability of ascendants or descendants.

  1. Minimum for taxpayer disability: applicable amounts
  2. Minimum for disability of ascendants or descendants: applicable amounts
  3. Accreditation of the disability, the need for help from third parties or the existence of mobility difficulties
  4. Conditions for the application of the minimum for disability