Disability statistics in personal income tax returns
A publication entitled "Statistics on disability in personal income tax returns" is included in the tax statistics series. The objective of these statistics is to ascertain the personal and family characteristics of the group of taxpayers in which either the taxpayer or one of the dependents (ascendant, descendant or spouse) has a recognised disability that provides the taxpayer with the possibility of applying any of the measures contemplated in the tax regulations to reduce the tax burden 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 different status with which people with disabilities file their personal income tax returns has made it possible to create categories depending on who the people with disabilities included in the return are:disability in the first holder (declarant), in joint declarations disability in the second holder or in individual declarations with a dependent spouse with disability (spouse), disability in descendants, in ascendants or in several persons simultaneously in one declaration (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 sense, the information provided is common to that presented in the general statistics.However, it incorporates additional contents, for example, a table with tax measures aimed at the protection of the affected group and information on the exempt income received by the persons related in the declaration, whether they are the owners, descendants or ascendants.
Next release on September 2023 (Data for 2021)