8.5.5. Allowance for disability

The tax-free threshold for disability is the sum of the taxpayer's tax-free threshold for disability and that of ascendants and descendants.

Taxpayers who prove a degree of disability equal to or greater than 33% will be considered disabled persons.

1. MINIMUM DUE TO TAXPAYER DISABILITY :

   • In general: 3,000 euros per year.

   • 9,000 euros per year when a disability level equal to or greater than 65% is accredited.

   • For assistance expenses, the minimum will be increased by 3,000 euros annually, when the taxpayer proves that he needs help from third parties or has reduced mobility, or a degree of disability equal to or greater than 65%.

   ILLES BALEARS:

   For the calculation of the regional tax of the Balearic Islands, the following minimum amounts for disability will be applied:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • For assistance expenses, the minimum will be increased by 3,300 euros annually, when the taxpayer 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%.

2. MINIMUM FOR DISABILITY OF ANCESTORS AND DESCENDANTS:

   • In general: 3,000 euros per year.

   • 9,000 euros per year when a disability level equal to or greater than 65% is accredited.

   • For assistance expenses, the minimum will be increased by 3,000 euros per year when it is proven that the assistance of third parties or reduced mobility is needed, or a degree of disability equal to or greater than 65%.

   ILLES BALEARS:

   For the calculation of the regional tax of the Balearic Islands, the following minimum amounts will be applied for disability of ascendants and descendants:

   • In general: 3,300 euros per year.

   • 9,900 euros per year when a disability level equal to or greater than 65% is accredited.

   • For assistance expenses, the minimum will be increased by 3,300 euros annually, when the taxpayer 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%.

   Application rules:

   • The taxpayer's ascendants or descendants must generate the right to apply the minimum for ascendants or descendants

   • The minimum will not be applied when the ascendant or descendant files a tax return with income exceeding 1,800 euros.

     When two or more taxpayers are entitled to apply the minimum, the amount will be prorated equally between them.

     However, when taxpayers have a different degree of kinship with the ascendant or descendant, the application of the minimum will correspond to those of the closest degree, unless they do not have annual income greater than 8,000 euros per year, excluding exempt income, in which case it will correspond to those of the next degree.

   • The circumstances that determine its application will be carried out taking into account the situation existing on the accrual date.