income tax of natural persons
Following the statement of income 2010 and the adjustment of tax on personal and family circumstances, today we continue talking about the section on family allowances, as we believe of vital importance to potential income tax benefits.
The minimum disability is the sum of minimum disability of the taxpayer and the minimum disability of ancestors and descendants.
1. The minimum disability of the taxpayer will be 2,316 per year when a disabled person and 7,038 euros a year when a disabled person and shows a degree of disability equal to or greater than 65%.
2. The minimum disability of parents or children will be 2,316 per year for each of the descendants or ascendants to generate the right to apply, parents or children who are disabled, whatever their age. The minimum is 7,038 per year for each one of them showing a degree of disability equal to or greater than 65%.
In both cases, these minimum will be increased in respect of the costs of assistance per year in 2316 when it proves need help from other people or disabled, or degree of disability equal to or greater than 65%.
3. For the purposes of income tax of natural persons, shall be considered disabled taxpayer to demonstrate, under conditions laid down, a degree of disability equal to or greater than 33%.
Thus, among others, are considered with disabilities: the Social Security pensioners who have recognized a total permanent disability pension, absolute or severe disability and in the case of passive class pensioners who have recognized a retirement or disability retirement permanent service or disability. Similarly, it was considered that a degree of disability equal to or greater than 65%, in the case of persons whose disabilities are declared in court, but does not reach that level.
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