Introduction

The Statistics on disability in Personal Income Tax returns It is based on the tax information available for the group of people with disabilities. Specifically, for its preparation, the Personal Income Tax returns form 100 that reveal any circumstance of disability of the declarant, spouse, ascendants or descendants listed in the return are selected, incorporating into said administrative records the information declared by the payers of exempt income (key L of form 190) that do not appear in the return with the sole purpose of knowing the total disposable income of the selected individuals or households. This statistic was developed with the aim of contributing to expanding knowledge of the world of disability in the common tax territory, the geographic scope of the aforementioned tax.

This statistic does not constitute a census of people with disabilities in Spain, because it is not geographically exhaustive, does not include information on non-tax filers, and the situations described refer to disability conditions recognized in the tax sphere.

Dependency, according to the definition made by the European Council, is "the state in which people find themselves who, for reasons linked to the lack or loss of physical, mental or intellectual autonomy, need assistance and/or significant help in order to carry out the ordinary acts of daily life and, in particular, those relating to personal care."

However, from a fiscal perspective, the protected dependency conditions are less severe and are determined by the degrees of disability granted or certified by the competent authority. All situations that determine a degree of disability greater than 33% are subject to tax protection.

On the other hand, other dependency situations that could arise from the aging of the population are not included in the statistics presented here, although these situations also enjoy some specific tax advantages.

Disability and State Agency for Tax Administration

Since 1999, specifically on October 18 of that year, a Framework collaboration agreement between the main associations representing the group of people with disabilities (CERMI and ONCE) and the AEAT to develop measures that facilitate tax compliance for the group they represent. It is also intended to adopt fiscal measures that allow the promotion of associations linked to the world of disability.

But it was in 2003 that a major push was taken with the incorporation of specific measures into Personal Income Tax aimed at protecting people with disabilities. By Resolution of the Director General of the State Tax Administration Agency, a working group was created to develop an Assistance Plan for people with disabilities. The creation of this working group and its activities are reflected in the Tax Agency's 2005 Strategic Plan, section 4.1.4, under the heading "Special attention to citizens with disabilities."

Since then, it has made it a priority objective to address the needs of people with disabilities, facilitating their compliance with their tax obligations and providing them with timely information about their rights, advice, and assistance.

The Department of Management produces an informative brochure annually that establishes the specific conditions for qualifying as a person with a disability for tax purposes and provides information on the main tax measures available. The brochure with specific regulations for people with disabilities and their associations is published on the AEAT website and contains information on the tax benefits applicable to people with disabilities and their families, information on disability certification, and other relevant issues.

Therefore, it is not the purpose of this methodology to add further definitions to this situation in the Personal Income Tax.