Income 2022

1. People with disabilities
2. They are not taxed in the Personal Income Tax

   (Art. 7 of the Personal Income Tax Law)

3. Earned income

   (Arts. 19.2.f) of the Personal Income Tax Law and 46 of the Personal Income Tax Regulation)

4. Earnings from economic activities

   (Arts. 30.2.5ª.a), 32.2.1º and 2º of the Personal Income Tax Law and 26 of the Personal Income Tax Regulation)

5. Capital gains and losses

   (Art. 33..3 and 4.b) and additional fifteenth provision of the Personal Income Tax Law)

6. Protected assets of people with disabilities

   (Arts. 54 of the Personal Income Tax Law and 71 of the Personal Income Tax Regulation)

7. Pension plans and other social security systems

   (Arts. 51, 52 and ninth additional provision of the Personal Income Tax Law; arts. 49 to 51 and transitional provision nineteenth of the Personal Income Tax Regulation)

8. Minima
9. General deductions
10. Deductions for dependent people with disabilities -DAFAS-

    (Art. 81 bis and forty-second additional provision of the Personal Income Tax Law; art. 60 bis of the Personal Income Tax Regulation)

11. Autonomous community deductions