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Practical manual for Income Tax 2022.

1. Beneficiaries and contributors

Beneficiaries

Social security systems must be established in favor of the following persons with disabilities:

  1. People affected by a degree of physical or sensory disability equal to or greater than 65% .

  2. People affected by a degree of mental disability equal to or greater than 33%.

  3. People with disabilities:

    • That they have been declared incapable by virtue of judicial resolutions prior to Law 8/2021 (as long as a new judicial resolution has not been issued replacing them with new measures adapted to the aforementioned Law 8/2021), regardless of their degree.

    • That they are subject to representative guardianship, determined in judicial resolutions issued after the entry into force of Law 8/2021 (both in judicial resolutions relating to cases of new disability situations, as well as in judicial resolutions issued in substitution of other resolutions prior to said Law 8/2021), regardless of their degree.

People who can make contributions

  1. The disabled person himself/herself participates. In this case, the contributions will entitle the taxpayer with a disability to reduce the general tax base in his or her tax return.

  2. Those who have a direct or collateral family relationship with the disabled person up to the third degree inclusive, as well as the spouse or those who have them in their care under a guardianship regime, and after Law 8/2021, of June 2, the person who holds the representative guardianship or foster care must also be recognized, provided that the disabled person is designated as a sole and irrevocable beneficiary for any contingency.

    However, the death of a disabled person may give rise to the right to widowhood or orphanhood benefits or benefits in favour of those who have made contributions in favour of the disabled person in proportion to their contribution.

By express legal provision contained in article 53.3 of the Personal Income Tax Law , contributions made by the persons mentioned in letter b) are not subject to Inheritance and Gift Tax.