Disability Allowance taxpayer
Disabled for each taxpayer stating degree of disability equal to or greater than 65 percent, provides a deduction of 300 euros.
Exempt income
Article 7 of the Act refers to the exempted income.
. Exempt taxpayer benefits provided by Social Security or entities that substitute as a result of permanent total disability or severe disability, and benefits accorded to professionals not belonging to the special scheme for self-employed Social Security mutual funds to act as an alternative to the regime.
The amount exempted is limited to the maximum benefit that Social Security would recognize this connection.
. Exempt family benefits for dependent children under 18 years affected by a disability equal to or greater than 65 per 100 whether contributory or non-contributory benefits.
Shall be treated as exempt financial aid granted by public institutions for people with a degree of disability equal to or greater than 65 percent to finance their stay in residential or day care centers, provided that their income does not exceed twice the minimum wage.
. Exempt unemployment benefits which are paid in one payment method in the case of disabled workers in cases of self-employment.
. Can be considered exempt if the LIRPF not specifically mentioned, permanent disability benefits as well as non-contributory benefits and guaranteed minimum income support to 3 rd person, as there are several questions to the Directorate General of Taxes favorable.
Reductions in the tax base
In the earned income deduction general maximum of 3,500 euros, 2,800 euros increases for taxpayers with disabilities who receive income from work as active workers. The increase becomes of 6,200 per year for active workers with disabilities who need help prove to other people or disabled, or degree of disability equal to or greater than 65 percent.
The maximum amount of reductions to practice in the tax base for this concept and reduced work performance established by generally not exceed the amount of net income from employment.
Personal and family minimum.
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