8.3.5. Allowance for disability

Amount

The disability minimum will be the sum of the disability minimum of the taxpayer and the disability minimum of each of the ascendants and descendants who generate the right to the application of said minimums.

Taxpayers who prove a degree of disability equal to or greater than 33% will be considered persons with disabilities.

1. In general

   • Minimum for taxpayer disability

     • In general: 3,000 euros per year.

     • 9,000 euros per year when a disability level equal to or greater than 65% is accredited.

     • The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

   • Minimum disability for each ascendant or descendant

     • In general: 3,000 euros per year.

     • 9,000 euros per year when a disability level equal to or greater than 65% is accredited.

     • The minimum amount for assistance expenses will be increased by 3,000 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

2. Autonomous Community of Andalusia

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,130 euros per year.

   • 9,390 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,130 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

3. Autonomous Community of the Balearic Islands

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

4. Autonomous Community of the Canary Islands

   • The minimum disability allowance for taxpayers will be €3,030 per year and €9,090 per year when a disability level equal to or greater than 65% is certified.

     For assistance expenses, the minimum will be increased by 3,030 euros per year when the taxpayer proves they need assistance from third parties, have reduced mobility, or a disability level equal to or greater than 65%.

   • The minimum disability benefit for ascendants or descendants will be €3,030 per year for each of them who are eligible for the minimum benefit for ascendants or descendants, and €9,090 per year for each of them who have a disability of 65% or more.

     In terms of assistance expenses, the minimum will be increased by 3,030 euros per year for each ascendant or descendant who can prove they need assistance from third parties, have reduced mobility, or a disability level equal to or greater than 65%.

5. Autonomous Community of Galicia

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,129 euros per year.

   • 9,387 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,129 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

6. Community of Madrid

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,219.81 euros per year.

   • 9,659.44 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,219.81 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

7. Autonomous Community of La Rioja

   The minimum disability benefit for each descendant will be:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • For assistance expenses, for each descendant who proves to need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%, the minimum will be increased by 3,000 euros.

8. Valencian Community

   The minimum for disability of the taxpayer and the minimum for disability for each ascendant or descendant will be:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • The minimum amount for assistance expenses will be increased by 3,300 euros per year when the taxpayer proves that he or she needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

Application rules

• The taxpayer's ascendants or descendants must generate the right to apply the minimum for ascendants or descendants

• The minimum will not be applied when the ascendant or descendant files tax return with income 1,800 euros.

  When two or more taxpayers are entitled to apply the minimum, the amount will be prorated equally between them.

  However, when taxpayers have different degrees of kinship with the ascendant or descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income exceeding €8,000 per year, excluding exempt income, in which case it will correspond to those of the next degree.

• The circumstances that determine its application will be carried out taking into account the situation existing on the accrual date.