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Practical manual for Income Tax 2023.

Minimum for disability of ascendants or descendants: applicable amounts

Applicable amounts

The minimum for disability of ascendants or descendants may be of the following amounts:

  • 3,000 euros per year for each descendant or ascendant who generates the right to the application of their respective minimum, who is a person with a degree of disability equal to or greater than 33% and less than 65%.

  • 9,000 euros per year for each descendant or ascendant who generates the right to the application of their respective minimum, who is a person with a degree of disability equal to or greater than 65%.

Increase in assistance costs

The minimum for disability of ascendants or descendants will be increased, as assistance expenses, by 3,000 euros per year for each ascendant or descendant who proves needing assistance from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.

In short, the minimum disability benefit for each ascendant or descendant, including, where applicable, the increase in assistance costs, will reach the following amounts:

Grade of DISCAPACITYDisability for each ascendant or descendantAssistance for each ascendant or descendantTotal for each ascendant or descendant
Equal to or greater than 33% and less than 65% 3,000 ---- 3,000
Equal to or greater than 33% and less than 65% and who can prove that they need help from third parties or have reduced mobility 3,000 3,000 6,000
Equal to or greater than 65 percent 9.000 3,000 12,000