Skip to main content
Form 100. Personal Income Tax Return 2019

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.

Completion

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