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The inquirer asks which section must be marked in their income tax return due to having a 34% degree of disability and reduced mobility. The DGT responds that situation number 2 must be indicated, corresponding to degrees greater than 33% and less than 65% with reduced mobility or the need for third-party assistance.
Question posed: Section to be entered in the Income Tax return regarding the degree of disability.
For a 34% degree of disability with reduced mobility in three points, situation number 2 in the tax return is applicable. This option applies to degrees of disability greater than 33% and less than 65% when reduced mobility or the need for assistance from third parties is proven. Furthermore, to apply the reduction of 7,242 euros to the net employment income, the taxpayer must be an active worker and meet the required degree of disability.
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