FAQs

In the demographic section, two criteria have been used to qualify the units to be tabulated.

On the one hand, it describes the set of declarations corresponding to a selection of the total number of Personal Income Tax filers for the fiscal year. This selection is based on the fact that one of the members of the family unit or the persons who qualify for a family minimum or a deduction (DAFAS) for ancestors, descendants, or spouses with disabilities has the status of a person with a disability.

On the other hand, the description and characteristics of the group of people who, according to the data from their Personal Income Tax returns, have some degree of disability are presented.

The filter established to restrict the portion of the Personal Income Tax taxpayer population that will be the subject of study in this statistic is as follows: All statements that indicate the existence of a person with a disability have been selected. This broadens the population to include all Personal Income Tax filers associated with disabilities, whether they themselves have a disability or their dependent children, ancestors, or spouses have one—the latter, of course, understood in tax terms.

Personal Income Tax regulations do not require the Tax Authority to be informed of these circumstances, except when one of the tax incentives provided by the tax regulations is to be used.

These statistics do not include people with disabilities who are not Personal Income Tax filers because they are not required to file a return and are not included among the dependents of an Personal Income Tax filer.

The exemption from certain dependency assistance benefits or pensions for people with permanent total disability or severe disability, orphan's pensions for grandchildren and siblings recognized by Social Security, Social Security Mutual Societies, or Retired Classes, are a very important tax incentive that is not included in the Personal Income Tax return. In addition to the above, there are benefits paid by public institutions that cover various situations related to the circumstances covered in this publication.

As discussed in the statistical methodology, there is an explanatory brochure detailing all the incentives that tax regulations provide for people with disabilities. Among these, it is worth highlighting a personal minimum for the disability of the declarant, descendant, or ascendant, which is complemented by a minimum for assistance expenses, and all of these are added to the general personal minimum. The minimums per descendant apply regardless of their age, when these descendants are people with disabilities. In addition, active workers with disabilities will be entitled to an increase in their deductible expenses depending on the degree of disability. There is also a reduction in income from economic activity for self-employed workers equivalent to that for employees. Regarding capital gains, those derived from the transfer of protected assets are considered non-generative, and specifically, the transfer of the primary residence of severely or severely dependent individuals is exempt. The maximum annual reductions for contributions to pension plans are significantly higher than the general reductions, and there is a specific treatment for contributions to protected assets. In terms of housing, there is a tax deduction for works and installations to adapt the primary residence of people with disabilities. Regarding dependents with disabilities, there is a deduction for each ascendant, descendant, or spouse with a disability. There is also a deduction for large families, the qualification of which is obtained with two children if one of the offspring is disabled, and the qualification of a special category large family with four children when at least one of them has a recognized disability level of more than 33%, instead of the five required in cases of children without disabilities.

Clearly yes, both in the taxes they manage directly and in the specific regulations on personal income tax, the Autonomous Communities contemplate regional deductions aimed at protecting various personal circumstances related to disability, to a greater or lesser extent depending on the Autonomous Community of residence.