Allowance for disability
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The minimum for disability of taxpayer is €3,000 per year and €9,000 per year when a degree of disability equal to or greater than 65% is proven.
This minimum will be increased, as assistance expenses, by €3,000 when it is proven that they need help from third parties, reduced mobility or a degree of disability equal to or greater than 65%.
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The minimum for disability of ascendants will be €3,000 per year and €9,000 when a degree of disability equal to or greater than 65% is proven.
This minimum will be increased, as assistance expenses, by €3,000 for each ascendant who proves that they need help from third parties or have reduced mobility or a degree of disability equal to or greater than 65%.
|
Grade of DISCAPACITY |
Disability of the taxpayer or ascendant | Assistance costs |
Total amount |
|---|---|---|---|
|
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 proves that they need help from third parties or reduced mobility |
€3,000 |
€3,000 |
€6,000 |
|
Equal or greater than 65% |
€9,000 |
€3,000 |
€12,000 |
Conditions for the application of the minimum for disability
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The determination of the personal and family circumstances that must be taken into account for the application of the minimum for disability will be carried out taking into account the situation existing on the date of accrual of the tax (normally December 31 or the taxpayer's date of death if the taxpayer dies on a day other than December 31).
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The application of the minimum for disability of ascendants is conditional on each of them generating the right to the application of the minimum by ascendants .
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When two or more taxpayers are entitled to the application of the disability minimum with respect to the same ascendants, their amount will be prorated among them in equal parts.
However, when the taxpayers have a different degree of relationship with the ascendant, the application of the minimum will correspond to those of closest degree , unless they do not have annual income, excluding exempt ones, higher to 8,000 euros, in which case it will correspond to those of the next grade.
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The application of the minimum for disability of ascendants will not apply when they present a declaration for Personal Income Tax with income exceeding 1,800 euros .