Minimum for taxpayer disability: applicable amounts
Applicable amounts
Depending on the degree of disability of the taxpayer, the minimum may be one of the following amounts:
- 3,000 euros per year when the person has a disability level equal to or greater than 33% and less than 65%.
- 9,000 euros per year when the person has a disability level equal to or greater than 65%.
Increase in assistance costs
The taxpayer's disability minimum will be increased, in the form of assistance expenses, by 3,000 euros per year when he or she 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%.
In short, the taxpayer's disability minimum will reach the amounts indicated in the following table:
| Grade of DISCAPACITY | Disability | Assistance expenses | Total |
|---|---|---|---|
| Equal to or greater than 33% and less than 65% | 3,000 | ---- | 3,000 |
| Equal to or greater than 33% and less than 65% and who can prove that they need help from third parties or have reduced mobility | 3,000 | 3,000 | 6,000 |
| Equal to or greater than 65 percent | 9.000 | 3,000 | 12,000 |