Tax treatment of contributions received for taxpayers with a disability

• When the contributors are natural persons, they will be considered as work income up to the amount of €10,000 per year for each contributor and €24,250 per year in total.

• When contributors are subject to Corporate Tax (IS), they will be considered as work income provided that they have been deductible expenses in the IS , with a limit of €10,000 per year. This limit is independent of the previous one.

When these contributions are made in favor of relatives, spouses or dependents of the contributor's employees, they will only be considered as work income for the owner of the protected assets.

These returns are exempt up to an annual maximum of 3 times the IPREM . This limit applies from 1 January 2015 on an individual and separate basis for benefits in the form of income derived from social security systems for people with disabilities (limit: 23,725.80 €).