Social SecurityAttorney
As provided by Article 1 of Law 35/2006 of November 28, the Income Tax of Individuals (income tax) , is a state tax required of individuals, considering the principles of equality, universality and escalation, for income derived from various sources (wages, bank interest ….). When determining the amount that each person will be payable taking into account your personal circumstances and family.
What kind of help given to people with disabilities to pay this tax?
First, note that there are certain income derived in Article 7 of Law 35/2006 of November 28, the Income Tax of Individuals (income tax) , are exempted for tax purposes, ie not be taxed for their help. Such income would be the following:
- The taxpayer benefits provided by Social Security or entities that substitute as a result of permanent disability or severe disability.
- Also, the benefits provided to professionals not belonging to the special social security workers Self-employed for social welfare mutual act as alternatives to special arrangements for the Social Security limit, provided that the case of benefits in situations identical to those for permanent total disability or severe disability Social Security. The amount exempt will limit the amount of the maximum benefit that Social Security recognizes the concept concerned. The excess is taxed as income from work, meaning produced, in the event of multiple Social Security benefits and mutual funds referred to above, in the performance of the latter.
- Perceived economic benefits of public institutions to mark the placement of persons with disabilities, aged 65 years or younger, as well as financial assistance granted by public institutions for people with disabilities with a degree of disability equal to or greater than 65 percent or greater 65 years to finance their stay in residential or day care centers, provided that the rest of their income does not exceed twice the public income indicator of multiple effects.
- Unemployment benefits recognized by the relevant managing body when it was received in the form of lump sum provided for in Royal Decree 1044/1985 of 19 June, regulating the payment of unemployment benefits in the form of payment only, with a limit of 12,020 euros, provided that the sums intended for the purposes and in cases under this legislation.
- The limit under the preceding paragraph shall not apply in the case of unemployment benefits received by workers with disabilities to become self-employed, under the terms of Article 31 of Law 50/1998 of 30 December, on fiscal , administrative and social.
