Disability Living Allowance
Allow tax-free amount is considered the minimum necessary to meet the basic livelihood of the individual and his family. As a generic rule, the minimum is 3,400 euros which for people with disabilities is increasing by 2,000 per year if your degree of disability is up to 65 100 and EUR 5,000 / year for in excess of 65 per 100.
The minimum household that applies to the ancestors and children, the law setting a deduction amounts ranging between 1,400 and 2,300 euros (depending on the number of children) when they live with the respondent. When parents or dependent children have a disability between 33% and 65% of the general deduction is increased to 2,000 euros. And if the disability is 65% or higher increases the deduction of 5,000 euros.
Reduced attendance
It introduces a reduction in assistance of € 2,000 for taxpayers with disabilities who need help prove to other people or disabled, or degree of disability equal to or greater than 65 per 100. Also for each ascending or descending to generate right and accredits reduction need help from other people or disabled, or degree of disability equal to or greater than 65 per 100, the taxable amount will be reduced by 2,000 euros per year.
In addition, there are reductions for contributions and contributions to pension plans and pension plans insured made to persons with disabilities. Increases the contribution limit for each participant to persons with a degree of disability equal to or greater than 65 percent with a relationship of kinship or guardianship.
The limit stands at 8,000 per year for contributions and contributions made to persons with disabilities. Increases the limit of contributions made towards the disabled person himself participant to 24,250 euros.
Where two or more contributions for the disabled will be reduced first contributions made by the disabled person himself to the limit of 24,250 euros, and secondly may be subject to reduction contributions made by people to pray for the disabled in its own tax base in proportion but in any case the set of deductions made by all who make contributions on behalf of a disabled person may not exceed 24,250 euros. It extends the tax treatment of contributions and benefits to both mutual insurance societies and the new figure of Insured Pension Plans.
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