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Specific manual for people with disabilities

They are not taxed in the Personal Income Tax

Regulations: Art. 7 of the Personal Income Tax Law

The following income is exempt and must not be declared by people with disabilities:

  • The economic benefits recognized by Social Security or by the entities that replace them:

    • Consequence of absolute permanent disability or great disability .

    • maternity or paternity benefits and non-contributory family benefits regulated, respectively, in Chapters VI and VII of Title II and in Chapter I of Title VI of the consolidated text of the General Law of Social Security, approved by Royal Legislative Decree 8/2015, of October 30, and pensions and passive assets for orphans and in favor of grandchildren and siblings, under twenty-two years of age or incapable of all work , received from public Social Security regimes and passive classes.

  • Pensions for uselessness or permanent disability of the Passive Classes regime, provided that the injury or illness that was the cause of the same completely disqualifies the recipient of the pension from any profession or trade, and those paid equally by Passive Classes in favor of grandchildren and siblings incapable of all work.

  • The benefits that, in situations identical to the previous ones, have been recognized to professionals not integrated into the special Social Security regime for self-employed or self-employed workers, by the Social Security Mutual Funds that act as alternatives to the special social security regime. the mentioned Social Security.

    The exempt amount is limited to the amount of the maximum benefit recognized by Social Security for the corresponding concept.

    Any excess will be taxed as earned income.

  • The amounts received from public institutions for sheltering people with disabilities , in simple, permanent or pre-adoptive modality or the equivalents provided for in the regulations of the CCs. AA.

  • The financial aid granted by public institutions to people with a degree of disability equal to or greater than 65% to finance their stay in residences or day centers , if the rest of their income does not exceed double the public multiple-effect income indicator (IPREM for 2023: €8,400 - LIMIT: €8,400 X 2 = €16,800).

  • The income from work derived from the benefits obtained in the form of income by people with disabilities corresponding to the contributions to the special social security system established in favor from the same.

    Work income derived from contributions to protected assets of people with disabilities is also exempt.

    The annual limit of this exemption is 3 times the IPREM (2023: €8,400 - LIMIT: €8,400 X 3 = €25,200).

    Since January 1, 2015, the exemption limit is no longer joint and is applied individually and separately for each of the two previous returns.

  • Public financial benefits linked to the service, for care in the family environment and personalized assistance that derive from the Law for the Promotion of Personal Autonomy and Care for People in a Situation of Dependency.