Allowance for disability
Regulations: Articles 60 and 61 Law PIT
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The minimum per taxpayer's disability It is 3,000 euros per year when the person has a degree of disability equal to or greater than 33 percent and less than 65 percent, and 9,000 euros per year when a degree of disability equal to or greater than 65 percent is accredited.
This minimum will be increased, as an allowance for assistance expenses, by 3,000 euros when it is proven that help from third parties is needed, reduced mobility or a degree of disability equal to or greater than 65 percent.
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The minimum per disability of ascendants It will be 3,000 euros per year when the person has a degree of disability equal to or greater than 33 percent and less than 65 percent, and 9,000 euros when a degree of disability equal to or greater than 65 percent is accredited.
This minimum will be increased, as an allowance for assistance expenses, by 3,000 euros for each ascendant who proves they need help from third parties or have reduced mobility or a degree of disability equal to or greater than 65 percent.
|
Grade of DISCAPACITY |
Disability of the taxpayer or ascendant |
Costs of assistance |
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 have reduced mobility |
3.000 € |
3.000 € |
6.000 € |
|
Equal to 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 on the date of death of the taxpayer if he 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 for 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, its amount will be prorated between them in equal parts.
However, when taxpayers have a different degree of kinship with the ascendant, the application of the minimum will correspond to those of the closest degree , unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.
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The application of the minimum for disability of ascendants will not proceed.when they submit a declaration for the PIT with incomes above 1,800 euros.