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Earned income derived from the benefits obtained in the form of income for people with disabilities for the contributions to those referred to in Article 53 of this Act – social welfare systems made ??for people with disabilities – as well as earned income derived from contributions to protected heritage referred to the eighteenth additional provision of this Act , up to a maximum of three times the joint annual public income indicator of multiple effects.
Also considers the taxpayer’s disability to practice a decrease in work performance that are subject to taxation. In this regard, in paragraph 3 of Article 20 of the Tax Act provides that as an addition to the general assumptions set forth in this sense, people with disabilities who receive income from work as active workers may lessen the job net return per year in 3264.
This reduction will be 7,242 per year for people with disabilities prove to be active workers need help from other people or disabled, or degree of disability equal to or greater than 65 percent.
Similarly, in Article 32.2.1. of the Law determines that, in addition, people with disabilities to obtain net income derived from the effective exercise of economic activities, may lessen the performance of batteries per year in 3264. This reduction will be 7,242 per year for people with disabilities to effectively exercise an economic activity and demonstrate need help from other people or disabled or degree of disability equal to or greater than 65%.
Moreover, the amount payable as income tax is reduced depending on different personal and family circumstances of the taxpayer, including disability.
Thus, Article 60 of the Tax Act sets the minimum disability, which is the sum of minimum disability of the taxpayer and the minimum disability of ancestors and descendants.
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 percent.
This minimum shall be increased expenses for 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 percent.
The minimum disability of parents or children will be 2,316 per year for each of the descendants or ascendants to generate rights to the minimum application referred to in Articles 58 and 59 of this Law – in regulating the Minimum ascending and descending living with the taxpayer – who are people with disabilities, 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 percent.
This minimum shall be increased expenses of attendance, 2,316 per year for each ascending or descending attesting need help from other people or disabled, or degree of disability equal to or greater than 65 percent.
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