Allowance for disability

The disability minimum is the sum of the taxpayer's disability minimum and the disability minimum 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 accredited.

  This minimum amount will be increased by €3,000 for assistance expenses when it is proven that the person needs help from third parties, has reduced mobility or has a disability of 65% or more.

• 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 accredited.

  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 on the date of death of the taxpayer if he 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 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 are interned in specialized centers depending on the taxpayer will be considered to be living with him.

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

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

• The minimum for disability will not be applied to ascendants or descendants when they file a declaration for IRPF with income exceeding 1,800 euros .