They do not pay personal income tax.

The following incomes are exempt and do not have to be declared by people with disabilities:

• The economic benefits recognized by Social Security or by the entities that replace them:

  • Consequence of permanent absolute disability or severe disability .

  • or paternity benefits and non-contributory family regulated, respectively, in Chapters VI and VII of Title II and in Chapter I of Title VI of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, and orphan's pensions and passive benefits and in favor of grandchildren and siblings, under twenty-two years of age or incapacitated for any work, received from the public Social Security regimes and passive classes.

• Pensions for disability or permanent incapacity of the Passive Classes regime, provided that the injury or illness that caused them completely disables the recipient of the pension for any profession or trade, and those paid equally by Passive Classes in favor of grandchildren and siblings incapacitated for any work.

• Benefits that, in situations identical to those above, have been granted to professionals not included in the special Social Security regime for self-employed workers, by Social Security Mutual Societies that act as alternatives to the aforementioned special Social Security regime.

  The exempt amount is limited to the amount of the maximum benefit recognized by Social Security for the corresponding concept.

  Any excess will be taxed as earned income.

• The amounts received from public institutions for the fostering of people with disabilities , in simple, permanent or pre-adoption mode or the equivalent ones provided for in the regulations of the CC. AA.

• The financial aid granted by public institutions to people with a degree of disability equal to or greater than 65% to finance their stay in residences or day centers , if the rest of their income does not exceed twice the public indicator of multiple-effect income (IPREM for 2022: €8,106.28 - LIMIT: €8,106.28 X 2 = €16,212.56).

• The work income derived from benefits obtained in the form of income by persons with disabilities corresponding to the to the special social security system established for their benefit.

  Also exempt are the income from work derived contributions protected assets of people with disabilities.

  The annual limit of this exemption is 3 times the IPREM (2022: €8,106.28 - LIMIT: €8,106.28 X 3 = €24,318.84).

  Since 1 January 2015, the exemption limit is no longer joint and is applied individually and separately for each of the two previous returns.

• Public economic benefits linked to the service, for care in the family environment and personalized assistance that derive from the Law on the promotion of personal autonomy and care for people in situations of dependency.

• Exceptional aid for personal injury in cases of absolute permanent disability caused directly by the accidents to which Royal Decree-Law 2/2019, of January 25, Royal Decree-Law 11/2019, of September 20 and others apply.