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Form 100. Personal Income Tax Declaration 2018

10.1.7. For taxpayers with disabilities

Taxpayers who are legally considered persons with disabilities due to having a degree of disability equal to or greater than 33 percent, in accordance with the scale referred to in 148 of the Consolidated Text of the General Social Security Law, approved by Royal Legislative Decree 1/1994, of June 20, will have the right to apply a deduction of 100 euros, provided that the sum of the general and savings tax bases does not exceed 19,000 euros in case of individual taxation or 24,000 euros in case of joint taxation.

The deduction is generated by the program automatically based on the data reflected in the personal and family data window and the amount of the sum of the tax bases.