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Practical Income Manual 2022.

Allowance for disability

Regulations: Articles 60 and 61 Law Personal Income Tax

The minimum for disability is the sum of the amounts corresponding to the minimum for disability of the taxpayer and for 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