Earned income

Regulations: Articles 19.2.f) of the Personal Income Tax Law and 46 of the Personal Income Tax Regulations

Work performance: For the person with disabilities who owns the protected assets the contributions are considered work income for the amount by which these income exceed three times the public multiple-effect income indicator (for the year 2023 said amount is the result of 8,400 x 3 = 25,200 euros).

Exempt work income in kind: In the exemption for premiums or fees paid by the company to insurance entities for the illness coverage of the worker, his or her spouse and descendants, the exemption limit is increased to €1,500 when they are people with disabilities.

The deductible expenses for obtaining net income from work, in general, are:

Deductible expenses for work income. €2,000 annually, in general, for all taxpayers who earn income from work.
Deductible expenses for geographical mobility. The deductible expenses of the first point will be increased by €2,000 for unemployed taxpayers registered at the employment office who accept a job that is located in another municipality and requires the transfer of their habitual residence to the new address. It is applicable in the tax period in which the change of residence occurs and in the following one.

Active workers with disabilities, in addition to the previous expenses that correspond to them, will be entitled to an increase in said expenses due to disability of active workers , according to the following detail:

Grade of DISCAPACITY	Reduction due to disability of active workers
Equal to or greater than 33% and less than 65%	€3,500
Equal or greater than 33% and less than 65% who prove they need help from third parties or reduced mobility	€7,750
Equal or greater than 65%	€7,750

In joint taxation of family units with several active workers with disabilities, the increase in deductible expense will be single and the amount of the active worker of the family unit with the highest degree of disability will be applied.

The increase in disability expenses for active workers is applied when at any time during the tax period these two circumstances occur simultaneously:

Have the required degree of disability.
Be an active worker.

As a consequence of the application of said expenses to obtain net income from work, the resulting balance may not be negative.