Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets

Regulations: Art. 7.w) Law Income Tax

The income from work derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems referred to in article 53 of the Income Tax Law is exempt, up to a maximum annual amount of three times the public indicator of multiple-purpose income (for the year 2019 this amount is the result of 7,519.59 x = 22,558.77 euros).

Likewise exempt, with the same limit as that indicated in the previous paragraph, are income from work derived from contributions to protected assets referred to in the Eighteenth Additional Provision of this Law.