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Specific manual for people with disabilities

In particular, depending on the family situation that gives the right to the deduction

In addition to the above and depending on the deduction to be applied, taxpayers in the following circumstances will have the right to reduce the differential rate:

  1. For each disabled descendant , taxpayers who are entitled to apply the minimum for descendants provided for in article 58 of the Personal Income Tax Law .

  2. For each disabled ascendant , taxpayers who are entitled to apply the minimum for ascendants provided for in article 59 of the Personal Income Tax Law .

  3. For the legally not separated spouse with a disability , taxpayers whose disabled spouse does not have an annual income, excluding exempt income, greater than 8,000 euros and does not generate the right to the deductions provided for in letters a) and b) above.