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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 descendant with a disability, taxpayers who are entitled to the application of the minimum per descendantprovided for in article 58 of the Law of PIT.

  2. For each ascendant with a disability, taxpayers who are entitled to the application of the minimum for ascendantsprovided for in article 59 of the Law of PIT.

  3. For the legally non-separated spouse with a disability , taxpayers whose spouse with a disability does not have annual income, excluding exempt income, exceeding €8,000 nor does it generate the right to the deductions provided for in letters a) and b) above.