Income 2022

1. People with disabilities
2. They do not pay 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 Regulations)

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 Regulations)

5. Capital gains and losses

   (Art. 33..3 and 4.b) and fifteenth additional 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 Regulations)

7. Pension plans and other social security systems

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

8. Minima
9. General deductions
10. Deductions for dependents 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 Regulations)

11. Autonomous community deductions