Complete guide for self-employed individuals and employees
Living with a disability in Spain should not mean giving up on job, educational, or economic independence opportunities. That is why there are various aids, grants, and tax benefits aimed at improving autonomy, access to employment, and the quality of life for people with disabilities.
In this article, I explain the main aids available in 2025, differentiating between self-employed individuals and employees, and detailing how to access each of them.
1. Who is considered a person with a disability?
For legal purposes, a person with a disability is defined as someone who has been recognized with a degree equal to or greater than 33%, through a resolution from the competent authority of their autonomous community.
This recognition provides access not only to financial benefits but also to tax, labor, and social benefits. It is the key document to request any aid or discount.
2. State aids and benefits
a) Non-contributory disability pension
Managed by IMSERSO and the autonomous communities, it is aimed at individuals with a disability equal to or greater than 65% who do not have sufficient resources and are over 18 years old.
The amount depends on income and family composition. In certain cases, it is compatible with work activities, as long as the economic limits set by Social Security are not exceeded.
b) Minimum Vital Income (IMV)
The IMV guarantees a minimum income level for households in vulnerable situations.
People with disabilities can access it under more favorable conditions, both in income thresholds and family supplements. Additionally, the IMV is compatible with employment, whether self-employed or employed, as long as the established income limits are not exceeded.
c) Deductions and minimums for disability in the IRPF
The Tax Agency (AEAT) recognizes personal and family minimums for disability:
€3,000 per year for taxpayers with a degree equal to or greater than 33%.
€9,000 annually for a degree equal to or higher than 65%.
An additional €3,000 increase if there is a need for a third person or reduced mobility.
Family deductions may also apply for ascendants, descendants, or spouses with certified disabilities.
d) Social energy vouchers
The Electric Social Voucher offers significant discounts on the electricity bill. If there is a person in the household with a disability equal to or greater than 33%, the income limits are expanded.
The Thermal Social Voucher, on the other hand, is automatically granted to those who already benefit from the electric one and covers part of the expenses for heating or hot water.
e) Transport and mobility
Renfe Gold Card: 25% to 40% discounts on Medium and Long Distance trains, Avant, and Commuter trains for individuals with a disability equal to or greater than 33%. If the degree is 65% or more, one accompanying person can travel under the same conditions.
Reduced VAT of 4% on the purchase of adapted vehicles or those intended for the regular transport of individuals with reduced mobility, prior authorization from the AEAT.
3. Regional and municipal aids
Each autonomous community has its own grant lines.
In Catalonia, for example, the PUA (Social Care Benefit for Individuals with Disabilities) stands out, which finances support products, technical aids, orthopedics, hearing aids, home adaptations, and personal assistance.
The Guaranteed Citizen Income (RGC) can also be requested, which complements the IMV and provides specific provisions for households with individuals with disabilities or minors in their care.
In other autonomous communities, equivalent programs exist, managed by regional or municipal social services, to cover accessibility needs, adapted transport, personal assistance, or the acquisition of equipment.
4. Aids and benefits for self-employed individuals with disabilities
Individuals with disabilities who start a self-employed activity can benefit from various discounts and grants.
a) Reduced fee in the Special Regime for Self-Employed Workers (RETA)
Self-employed individuals with a disability equal to or greater than 33% can benefit from:
Reduced fee of €80 per month for the first 24 months.
Extension for an additional 36 months with a fee of €160 per month, if net earnings do not exceed the Minimum Interprofessional Wage (SMI).
Management is carried out directly through the Import@ss portal of Social Security.
b) Subsidies for self-employment
Each autonomous community calls for aid for the start of activities aimed at people with disabilities. The amounts vary, but they usually range between 3,000 and 10,000 euros, depending on the territory and the initial investment.
These subsidies are compatible with the reduced fee and with other measures to support inclusive entrepreneurship.
c) Taxation
In addition to the minimums of the personal income tax (IRPF), self-employed individuals with disabilities may benefit from:
Reduced VAT rate (4%) on the purchase of adapted vehicles.
Deductions for accessibility or energy efficiency works in their primary residence, if they meet the requirements set by the Tax Agency.
5. Aid and rights of employees
a) Bonuses and incentives for hiring
Companies that hire people with disabilities enjoy significant bonuses on Social Security contributions, regulated by Royal Decree-Law 1/2023.
But in addition, the employee has the right to:
Reasonable adjustments in the workplace.
Specific measures for occupational risk prevention adapted to their needs.
Protection against discrimination based on disability, recognized by the Workers' Statute and the General Law on the Rights of Persons with Disabilities (Royal Legislative Decree 1/2013).
b) Unemployment benefits and reform of subsidies
As of November 1, 2024, the unemployment subsidy system has been reformed.
The former Active Insertion Income (RAI) for people with disabilities no longer accepts new applications, having been replaced by a model of progressive subsidies (95%, 90%, or 80% of the IPREM, depending on the time received).
This reform seeks to simplify access and improve coverage, although it is advisable to review compatibility with other benefits or part-time work.
6. Housing, accessibility, and daily life
People with disabilities can access rehabilitation and housing adaptation programs, both regional and municipal.
They can also benefit from tax deductions for works that improve energy efficiency or accessibility of their primary residence.
Additionally, they have priority access to adapted public housing and social rental programs managed by autonomous communities and municipalities.
7. Required documentation to apply for aid
Before starting any procedure, make sure you have:
Official resolution of the degree of disability (≥ 33 %).
DNI/NIE and updated registration.
Income tax return or income certificate.
Updated work history (if you are currently working or have worked).
Registration in the RETA, if you are self-employed.
In regional and municipal aid, additional invoices, budgets, or specific forms may be requested.
How I manage it for you
If you do not know which aids you are entitled to, if you can combine a pension with your job, or if you need to submit your application correctly, I can accompany you throughout the process:
Review of your degree of disability and documentation.
Analysis of compatibilities between aids, employment, and pensions.
Online processing of applications and grants.
Legal and tax advice tailored to your situation.
📩 Contact: gemmarredondo@icab.cat
👩⚖️ Gemma Redondo, lawyer specializing in human rights and disability