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Form 100. 2020 Personal Income Tax Return Declaration

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 for individual taxation or 36,000 euros for joint taxation.

  • This deduction is incompatible with the deduction for disability of an ascendant or descendant with respect to the same person.

  • 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.

Completion

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