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Practical Income Manual 2022.

Minimum for taxpayer disability: applicable amounts

Applicable amounts

Depending on the taxpayer's degree of disability, the minimum may be the following amounts:

  • 3,000 euros annually when the person is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

  • 9,000 euros per year when the person is a person with a degree of disability equal to or greater than 65 percent.

Increase in attendance expenses

The taxpayer's disability minimum will be increased, as assistance expenses, by 3,000 euros per year when they prove they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent.

Ultimately, the minimum for the taxpayer's disability will reach the amounts indicated in the following table :

Grade of DISCAPACITYDisabilityG astos assistance Total
Equal to or greater than 33 percent and less than 65 percent 3,000 ---- 3,000
Equal to or greater than 33 percent and less than 65 percent and who proves that they need help from third parties or reduced mobility. 3,000 3,000 6,000
Equal or greater than 65 percent 9,000 3,000 12,000