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Specific manual for people with disabilities

Earnings from economic activities

Regulations: Articles 30.2.5.a), 32.2.1 and 2 of the Law of PIT and 26 of the Regulations of the PIT

Indirect estimation The health insurance premiums paid by the taxpayer in the part corresponding to his own coverage and that of his spouse and children under 25 years of age who live with him, when they are disabled persons, are considered a deductible expense for the determination of net income with a limit of 1,500 euros.

Likewise, to determine the reduced net income under the direct estimation method, economically dependent self-employed workers or those with a single unrelated client, who meet certain requirements, can apply the established reduction of 2,000 euros and the additional reduction for net income below 19,747.50 euros and the taxpayer has no income, excluding those that are exempt, other than those of economic activities exceeding 6,500 euros. Furthermore, if they are people with disabilitiesThey can carry out an additional reduction to the previous ones of 3,500 euros annually, in general, or 7,750 euros if they prove they need help from third parties, have reduced mobility or a degree of disability equal to or greater than 65%.

The objective estimation method contemplates the following reductions for the application of the modules:

  • Non-salaried staff module: Non-salaried staff with a disability level equal to or greater than 33% will be counted at 75% (situation existing at the time of accrual of the tax).

  • Salaried staff module: Salaried staff who are persons with a degree of disability equal to or greater than 33% will be counted at 40%. If the degree of disability is obtained during the tax period, the percentage will be calculated with respect to the part of the period in which these circumstances occur.

  • Correction index for the start of new activity: When taxpayers have a disability level equal to or greater than 33%, the applicable correction rates will be 0.60 if it is the first year of carrying out the activity, or 0.70 if it is the second.