Adjusted Gross Income
The rule applies to the whole tax system is indicated in Article 47 of the Law on Income Tax for Individuals.
Will be considered disabled taxpayers who can show a degree of disability equal to or greater than 33 percent.
The recognition of the degree of disability is considered proven by the certificate issued by the Institute of Social Affairs or other competent body of the autonomous communities.
Also it was considered that a degree of disability less than 65 per cent in respect of disabled people whose disability is declared legally but does not reach that level.
There is another group of people who, regardless of the degree of disability which has recognized, will benefit from reduced mobility aids and disability to the reduction of active workers.
Income Tax
Income tax reforms undertaken in recent years (Law 40/1998 of 9 December Tax Individual Income and other tax rules, and Law 46/2002 of 18 December of a partial reform of income tax of Individuals and amending the laws of the corporation tax and income of non-residents) are a major advance in the tax treatment of income and savings of people with disabilities.
According to law 21/2002, of 14/11/2002, fiscal measures to support the family and certain economic and fiscal management. [DOCM November 26, 2003]
Care deduction descendants or parents with disabilities.
For every single descendant or ancestor who is disabled and shows a degree of disability equal to or greater than 65 per 100, provides a deduction of 300 euros, if the descendant or ancestor depends singles and mingle more than 183 days of the calendar year with the taxpayer should not file a return for the wealth tax and not have annual gross income exceeding € 6,000, including exempt.
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