Statistics on disability in Personal Income Tax returns

A publication entitled “Statistics on disability in Personal Income Tax returns” is added to the series of tax statistics. The purpose of these statistics is to find out the personal and family characteristics of the set of declarers whereby, either the holder, or a person dependent on them (ascendant, descendant or spouse) has a recognised disability that gives the declarer the possibility of applying the measures mentioned in the tax regulations in order to reduce the tax load of the affected group.

To gain a deeper understanding of people with disabilities and their circumstances, insofar as these circumstances have been highlighted in the Personal Income Tax returns, the various situations of disability highlighted in the statement are accounted for. However, this count should not be considered a census of people with disabilities, because those who do not declare Personal Income Tax, those who have not made use of their tax advantages, as well as all the people living in Basque Country and Navarre who are outside of the territorial tax scope would not be included.

With regards to the group of people with disabilities, its main demographic characteristics are presented including gender, age, type of dependence (simple, simple with reduced mobility, qualified) and the Autonomous Community stated by the holder of the tax return.

The distinctive condition with which people with disabilities file the Personal Income Tax statement has enabled categories to be created according to those with disabilities integrated into the statement: disability of the first account holder (declarer), in joint statements disability of the second holder or in individual statements with a dependent spouse with a disability (spouse), disability of descendants, of ancestors or of several people simultaneously in a tax return (multiple disability situations). In this way, from the perspective of the tax return, the categories of disability situations, the disability percentage, and the relationship with the main holder of the tax return, etc., are presented.

An information block intended for the integration of the study group in the total number of Personal Income Tax declarers is also presented (subject to publication in other statistics). In this regard, the information provided is common to that presented in the general statistics. However, it includes additional content, for example, a table with tax measures intended for the protection of the affected group and information on exempt income perceived by the people associated with the statement, whether they are the holder, descendants or ascendants.

Next release: September 2025 (Data for 2023)