Impact of disability in personal income tax
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Abstract
This study focuses on the impact of disability on Personal Income Tax. First, the general duty of public authorities to carry out a protection-oriented collective disability policy, disability rights and the sharing of competencies in personal income tax between the State and the Autonomous Communities. We will start a study on the concept of disability established by Law 26/2014, of 27 November, amending the Law 35/2006 of 28 November. In addition, I will explain how the disability affects the economic capacity of the taxpayer. Finally, it will refer to the requirements for obtaining the certificate attesting to disability. On the other hand, I will make an analysis of the different measures taken in the Personal Income Tax Law stressing the exemptions established by Law 26/2014 of IPRF. I will study the influence of disability in the net, in the employment income tax, in the net economic activities income and in capital gains and losses. In this part, I will dealt changes introduced by the entry into force of Law 26/2014 and its impact on improving the amounts to be deducted by concepts of "disabled taxpayer."
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