Workers with disabilities

Workers can deduct a fixed amount of 2, 000 euros in their IRPF for "other expenses", in addition to the rest of the expenses and reductions applicable in these cases (Social Security, unions, professional fees, etc.). And this amount can be increased, among other cases, when the worker has a disability:

• If the disability is between 33% and less than 65%, the increase is 3, 500 euros.
• And in the case of a disability equal to or greater than 65%, or for a person with reduced mobility or who requires third-party assistance, the increase is 7, 750 euros.

However, if the worker acquires the disabled status halfway through the year, this additional expense may not reach 3, 500 or 7, 750 euros. Its amount is limited to the net work income received from that moment on. For example, if the official start of a 33% disability situation for an employee occurs on December 1st and the net income for the remainder of the year is 2, 100 euros, in the IRPF for that year, they will only be entitled to an additional expense of 2, 100 euros (instead of the maximum amount of 3, 500 euros established by law). Our professionals will clarify any questions you may have regarding the IRPF declaration.

For example, if the official start of a 33% disability situation for an employee occurs on December 1st and their net income for the rest of the year is 2, 100 euros, in the IRPF return for that year they will only be entitled to an additional expense of 2, 100 euros (instead of the maximum amount of 3, 500 euros established by law).

 

Our professionals will clarify any doubts that may arise regarding the Personal Income Tax (IRPF) return.