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Practical cases of the Income Statement 2021 (XV): Personal and family taxation of people with disabilities

Personal and family situations are decisive when calculating the personal and family minimum, which is the part of the taxable base that is intended to meet basic needs and, therefore, is not subject to Income Tax. (IRPF), since, whatever the level of income, the period is not reduced to determine the taxable base, but is included in the taxable base to be taxed at zero rate.

Foster care and residences

Amounts received from public institutions for foster care in their own home are exempt from those who have a degree of disability equal to or greater than 33%, older than 65 years of age or younger (simple, permanent, pre-adoptive or by judicial execution), as well as the financial aid received from public institutions by disabled people with a degree of disability equal to or greater than 65% or over 65 years of age, to finance their stay in residences or day centers, provided that the rest of their income does not exceed twice the Public Indicator de Renta (Iprem), which for 2021 is 7,908.60 euros (15,817.2 euros).

Regardless of the duration of the exercise, the personal, family and disability minimum amounts are applied in the corresponding amounts, without prorating according to the number of days.

accredit the degree

The degree of disability must be accredited by means of a certificate or resolution issued by the Institute of Migration and Social Services (Imserso) or by the competent body of the Autonomous Communities (CCAA).

Also, the need for help from third parties or reduced mobility is accredited, according to the opinion of the Assessment and Orientation Teams dependent on the Autonomous Communities.

The help of third parties to be able to move to the workplace or perform it or in reduced mobility to use collective means of transport must be accredited with a certificate or resolution of the competent body of the Autonomous Communities.

A degree of disability equal to or greater than 33% is considered accredited for pensioners who have a recognized Total, Absolute or Severe Permanent Disability pension and for Passive Class pensioners with a recognized retirement or retirement pension for Permanent Disability for the service or uselessness. And the 65% by judicial opinion.

taxpayer’s minimum

The personal minimum for this year is 5,550 euros, although it increases by 1,150 euros if we are over 65 years old and, in addition, by another 1,400 euros if we are over 75.

Minimum per descendants

To benefit from the minimum for descendants, you must live with the person who applies the family minimum, which must happen on December 31, 2021 or at the time of death, as the case may be.

Age does not matter if the descendant has a degree of disability equal to or greater than 33%, without having incomes greater than 8,000 euros, excluding exempt income, and who does not file his own declaration with incomes greater than 1,800 euros.

Minimum for ascendants

The ascendant must have a degree of disability equal to or greater than 33%, whatever their age, and must live with the taxpayer for at least half of the tax period. In addition, you must not have income of more than 8,000 euros, excluding exempt income, AND you do not have to file a declaration with income of more than 1,800 euros.

Disability Brace

The minimum for disability is the sum of the minimum for this concept of the taxpayer and, if any, of the ascendants and descendants. Thus, in the case of the taxpayer, it is 3,000 euros and 9,000 if he proves a degree of disability equal to or greater than 65%.

In addition, it is increased, for assistance expenses, by 3,000 euros if the need to obtain help from third parties, reduced mobility or a degree of disability equal to or greater than 65% is proven.

Ascendants and descendants

The minimum for disability of ascendants or descendants that applies is 3,000 euros and 9,000 euros when a degree of disability equal to or greater than 65% is proven.

This minimum is also increased, by way of assistance expenses, by 3,000 euros for each ascendant or descendant who certifies the need for help from third parties or reduced mobility or a degree of disability equal to or greater than 65%.

In order to benefit from this minimum, ascendants or descendants must, in turn, generate the right to apply the corresponding minimum.

Living with the taxpayer are those who, depending on him, are interned in specialized centers.

Deduction in differential quota

Those of us who carry out self-employed or third-party activities registered with the Security, or Mutual Fund, those who receive contributory and assistance benefits for unemployment and pensioners, can reduce for each ascendant or descendant with a disability entitled to apply the minimum in the differential quota up to 1,200 euros.

In the case of a spouse who is not legally separated, has a disability and lacks annual income, excluding exempt income, of more than 8,000 euros, we can also deduct up to 1,200 euros.

These deductions are calculated proportionally to the number of months in which the established requirements are met and are limited in the case of taxpayers who carry out an activity on their own account or on behalf of others, the contributions and total contributions to Social Security and Mutual Insurance in 2020.

Non-application in the declaration

The personal and disability minimums of the taxpayer are not applied in the joint return for the children, without prejudice to the amount to be applied as minimums for descendants and for disability.

In addition, as we have seen, the financial benefits received from public institutions for fostering people with disabilities are exempt.

deduction for large family

The regulations governing the tax do not establish any incompatibility between the deduction for a large family and that for a disabled descendant.

Both deductions are compatible, provided that the necessary supporting documents are available (title recognizing the condition of large family and certification of the competent administrative body on the degree of disability).

On the other hand, the acquisition of the new home or the adaptation works and facilities must be strictly necessary for accessibility and sensory communication, which must be accredited by means of a resolution or certificate from the Autonomous Community.

Source

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