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Specific manual for people with disabilities

Beneficiaries and contributors

Beneficiaries

Social security systems must be established in favor of one 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. Persons subject to judicially established guardianship :

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 been in charge of the disabled person under a guardianship or foster care regime or those who have been judicially appointed as the participant's curator, provided that the disabled person is designated as the sole and irrevocable beneficiary for any contingency.

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