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Specific manual for people with disabilities

Tax treatment of contributions received

(Art. 17.k) and eighteenth additional provision of the Personal Income Tax Law)

The contributions made to the protected assets are considered income from work for the person with disabilities who owns said assets, with the following limits and conditions:

  1. When the contributors are taxpayers of Personal Income Tax , up to the amount of €10,000 per year for each contributor and €24,250 annually for all contributors.

  2. When the contributors are taxpayers of the Corporate Tax , as long as the contributions have been a deductible expense in the Corporate Tax, with the limit of €10,000 annual. This limit is independent of those indicated in number 1 above.

The amount of contributions that, because they exceed the limits and conditions mentioned above, are not considered income from work will be subject to Inheritance and Donation Tax.

Finally, amounts that, in the terms previously mentioned, are considered income from work are not subject to withholding or payment on account.

The integration of work income into the Personal Income Tax tax base of the taxpayer with a disability, owner of the protected assets, will be carried out only for the amount by which these income exceed three times the public multiple-effect income indicator (IPREM) , this amount which in fiscal year 2022 amounts to €24,318.84 (€8,106.28 x 3).