Tax treatment of contributions received for taxpayers with a disability

• When the contributors are natural persons, they will be considered income from work up to the amount of €10,000 per year for each contributor and €24,250 per year together.

• When contributors are taxpayers of Corporate Tax (IS), they will be considered income from work as long as they have been a deductible expense in IS , with a limit of €10,000 per year. This limit is independent of the previous one.

When these contributions are made in favor of relatives, spouses or dependents of the contributor's employees, they will only be considered work income for the owner of the protected assets.

These returns are exempt up to an annual maximum of 3 times the IPREM . This limit has been applied since January 1, 2015 individually and separately for benefits in the form of income, derived from social security systems for people with disabilities (limit: €23,725.80).