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Form 100. Personal Income Tax Return 2018

10.5.8. For taxpayers with disabilities and those over 65 years of age

The following mutually compatible deductions may be applied for personal reasons:

  • For each taxpayer with a disability and with a degree of disability equal to or greater than 33%: 300 euros.

  • For each taxpayer over 65 years of age: 120 euros.

The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of tax accrual (normally, December 31, 2018).

Only taxpayers who have not obtained income in the year in which the right to the deduction arises for an amount greater than 39,000 euros in their general tax base added to the savings tax base will be entitled to apply this deduction and, in the case of joint taxation, when the family unit has not obtained income for an amount greater than 52,000 euros.

Note: The deduction will be calculated by the program based on the data reflected in the personal and family data window.