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Form 100. Personal Income Tax Return Declaration 2017

10.7.2. Due to taxpayer disability

Disabled taxpayers will be able to deduct 300 euros from the total regional tax rate.

Requirements:

  • A disability level equal to or greater than 65 percent must be proven.

  • The sum of the general tax base and the savings base must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.

  • This deduction will be incompatible with the deduction for taxpayers over 75 years of age. In the event that a taxpayer over 75 years of age has a disability of 65% or more, the disability deduction will be applied.

  • In joint taxation, this deduction will be incompatible with the deduction for disability of descendants for the same person, and the latter must be applied.

Note: The deduction will be calculated by the program based on the data you have entered in the " Personal and family data" windows.