Allowance for disability

The minimum for disability is the sum of the minimum for disability of the taxpayer and the minimum for disability of ascendants and descendants:

• The minimum for disability of taxpayer is €3,000 per year and €9,000 per year when a degree of disability equal to or greater than 65% is proven.

  This minimum will be increased, as assistance expenses, by €3,000 when it is proven that they need help from third parties, reduced mobility or a degree of disability equal to or greater than 65%.

• The minimum for disability of ascendants or descendants will be €3,000 per year and €9,000 when a degree of disability equal to or greater than 65% is proven.

  This minimum will be increased, as assistance expenses, by €3,000 for each ascendant or descendant who proves that they need help from third parties or have reduced mobility or a degree of disability equal to or greater than 65%.

Conditions for the application of the minimum for disability

• The determination of the personal and family circumstances that must be taken into account for the application of the minimum for disability will be carried out taking into account the situation existing on the date of accrual of the tax (normally December 31 or the taxpayer's date of death if the taxpayer dies on a day other than December 31).

  Notwithstanding the foregoing, the disability minimum will be applicable in cases where the descendant has died during the tax period.

• The application of the minimum for disability of ascendants or descendants is conditional on each of them generating the right to the application of the respective minimum , that is, minimum for ascendants or minimum for descendants.

  In both cases, those who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.

• When two or more taxpayers are entitled to the application of the disability minimum with respect to the same ascendants or descendants, their amount will be prorated among them in equal parts.

  However, when the taxpayers have a different degree of relationship with the ascendant or descendant, the application of the minimum will correspond to those of closest degree , unless they do not have annual income, excluding the exempt ones. , greater than 8,000 euros, in which case it will correspond to those of the next grade.

• The application of the minimum for disability of ascendants or descendants will not apply when they present a declaration for Personal Income Tax with income exceeding 1,800 euros .