Skip to main content
Practical manual for Income Tax 2020.

1. Subjective scope and people who can make contributions

Subjective scope

Social security systems must be established in favor of the following persons with disabilities:

  1. People affected by a degree of physical or sensory disability equal to or greater than 65% .
  2. People affected by a degree of mental disability equal to or greater than 33%.
  3. People whose incapacity has been declared judicially , regardless of its degree.

People who can make contributions

  1. The disabled person himself/herself participates. In this case, the contributions will entitle the taxpayer with a disability to reduce the general tax base in his or her tax return.
  2. Those who have a direct or collateral family relationship with the disabled person up to the third degree inclusive, as well as the spouse or those who have the disabled person in their care under a guardianship or foster care regime , provided that the disabled person is designated as the sole and irrevocable beneficiary for any contingency.

    However, the death of a disabled person may give rise to the right to widowhood or orphanhood benefits or benefits in favour of those who have made contributions in favour of the disabled person in proportion to their contribution.

By express legal provision contained in article 53.3 of the Personal Income Tax Law , contributions made by the persons mentioned in letter b) are not subject to Inheritance and Gift Tax.