Statistics of Reporters with Disabilities of Personal Income Tax

The objective is to know the personal and family characteristics of the group of declarants that because the holder or the dependent persons of the same (ascendant or descendant) have a disability recognised, they may apply any of the measures contemplated in the legislation of the tax to reduce the tax burden. To deepen the knowledge of persons with disabilities and their circumstances, to the extent that these circumstances have been revealed in the IRPF declarations, the different situations of disability highlighted in the declaration are accounted for. However, this count should not be considered a census of people with disabilities, because non-reporters of IRPF, those who have not made use of their tax benefits, as well as all persons residing in the Basque Country and Navarre who are outside the territorial scope of the tax would be missing. With regard to the group of persons with disabilities, their main demographic characteristics, gender, age, type of dependency (simple, simple with reduced mobility, qualified) and the Autonomous Community declared by the holder of the declaration are presented. The different condition with which persons with disabilities are presented in the IRPF declaration, has allowed to create categories according to who are the persons with disabilities integrated in the declaration: disability in the first holder (declarant), in the joint declarations disability in the second holder (spouse), disability in descendants, in ascendants or in several persons simultaneously in a declaration (multiple situations of disability). In this way, from the perspective of the declaration the categories of disability situations, the percentage of disability, the relationship of kinship with the main holder of the declaration, etc. are presented. Additionally, we present a block of information aimed at integrating the study group with the total number of IRPF registrants (object of publication in another statistic). In this sense, the information provided is common to that presented in the general statistics, although it incorporates additional contents, for example, a table with fiscal measures aimed at the protection of the affected group and information on the exempt income received by the persons related in the declaration, whether they are holders, descendants or ascendants.