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Form 100. Personal Income Tax Declaration 2018

10.7.2. Due to taxpayer disability

Taxpayers with disabilities may deduct 300 euros from the full regional fee.


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

  • The sum of the general tax base and the savings 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 the taxpayer over 75 years of age has a disability condition equal to or greater than 65%, the disability deduction will be applied.

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

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