Objectives of the publication

Aim

The essential objective of this statistic is to meet the ongoing demand of the main associations whose main social objective is promoting the personal autonomy of people with disabilities and their families.

This publication constitutes a tailor-made statistical exploitation of the subpopulation of Personal Income Tax declarants made up of those declarations that reveal a disability in any of the persons who entitle them to the application of the personal minimums for disability, or from 2015 onwards, of the measures approved in article 81 bis under the heading of Deductions for large families or dependent persons with disabilities, which in sections 1.a) and 1.b) are aimed at protecting disability situations in descendants, ascendants or, since 2018, non-separated spouses with annual amounts per beneficiary of 1,200 euros and configured as a negative tax that can be collected in advance by the beneficiaries.

When correctly interpreting the tables provided here, it should never be forgotten that this information is derived from Personal Income Tax returns. The person filing the income (one in individual returns or several in joint returns for married couples) will not always be a person with a disability, although they will always be the person receiving the income and bearing the tax burden, and therefore, the person who bears the costs or expenses arising from the dependency of their dependents.

To address the analysis of the content of Personal Income Tax returns related to disability in the most general way possible, all returns that indicate the existence of a person with a disability were selected. This broadens the population to include all Personal Income Tax filers associated with disability issues, whether they themselves have a disability or their dependent descendants or ascendants have one, the latter understood, of course, in tax terms.