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Form 100. Personal Income Tax Return Declaration 2017

7.2.9. Additional data

ACTIVE WORKERS WITH DISABILITIES

If the "First Declarant", "Spouse", "Child 1", "Child 2", "Child 3" or "Child 4" are active workers with disabilities, they must indicate their situation by selecting the corresponding code from those indicated below:

  1. Disability of 33% or more

    This code will be used by active workers with disabilities who can prove a degree of disability equal to or greater than 33% and less than 65% and are not in situation 2 below.

  2. Disability equal to or greater than 33% who need help from third parties or Disability equal to or greater than 65%

    This code will be used by active disabled workers with a degree of disability equal to or greater than 33% and less than 65%, who can prove the need for assistance from third parties to travel to their workplace or to carry out their work, or reduced mobility to use public transport.

    This key will also be indicated by active workers with disabilities who can prove a degree of disability equal to or greater than 65%, or whose disability has been declared judicially, even if it does not reach said degree (DA). twelfth Law 55/99).

    In order to correctly calculate the amount of the deductible expense, the amount of net income from work corresponding to the time in which the status of a disabled person is accredited must be recorded.

Please note

Only one of these keys will be selected when the following circumstances occur simultaneously, during any day of the tax period:

  • Be an active worker

  • Be in the required disability situation

GEOGRAPHICAL MOBILITY

Unemployed taxpayers registered at the employment office who accept a job that requires them to move their habitual residence to a new municipality will generally increase their deductible expenses by up to 2,000 euros. In this case, you must mark with an "X" the box that corresponds to "First declarant", "Spouse", "Child 1", "Child 2", "Child 3" or "Child 4".

In order to correctly calculate the amount of the deductible expense, the amount of net work income corresponding to the time since the above circumstances were met must be recorded.

We must differentiate whether the job was accepted in 2017 or 2016 and the employee continued to hold the same job in 2017. In the first case, you must indicate the amount of net income corresponding to the accepted job position, and also, if applicable, whether you are a disabled worker.