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Practical manual for Income Tax 2023.

Minimum for taxpayer disability: applicable amounts

Applicable amounts

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

  • 3,000 euros per year when the person has a disability level equal to or greater than 33% and less than 65%.

  • 9,000 euros per year when the person has a disability level equal to or greater than 65%.

Increase in assistance costs

The taxpayer's minimum disability allowance will be increased, as assistance expenses, by 3,000 euros per year when he she proves that he she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

In short, the taxpayer's minimum disability will reach the amounts indicated in the following table :

Grade of DISCAPACITYDisabilityG astos assistance Total
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