Tax rights

Municipal taxes (property tax)

Recipients of a general disability pension with a degree of incapacity for work of 75% or more are entitled to a 70% discount on property taxes only on the first 80 square meters of the property.
Recipients of a general disability pension who have a degree of incapacity for earning at a rate of less than 75% and their degree of medical disability is at a rate of 90%, or more are entitled to a 30% discount on property taxes on the first 80% of the property only as long as they do not own another apartment.

Parents of minors
Those entitled to a disabled child benefit from the National Insurance Institute are entitled to a discount rate of 33%, for 100 square meters of the property. The application must be submitted to the local authority. Disabled child benefit from the calculation of the parent’s income for the purpose of examining eligibility for the discount according to the income test.


The Finance Committee approved the list of those entitled to discounts on water tariffs. Values will be given from June to July 2012.
The list of those eligible includes recipients of an old-age pension, a nursing benefit of 150% or more, those with a medical disability of 70% or more, those entitled to a mobility pension, disabled children (parents of disabled children) up to the age of 18.

Payment of electricity bill

Graduates who receive special services from the BATLA and some parents who receive a disabled child benefit for their child (depending on the definition of the need for care) – are entitled to a discount on electricity payments.
After the BATLA reports to the Electric Company, the discount is given automatically. Even when the value is given backward (because of a backlog in the report), it will be given retroactively from the determining date (May 2012).

Income tax rights

Exemption for adults over the age of 18 up to the updated annual income ceiling
The assessee carries out the treatment in the employee’s area of ​​residence (according to the address on the identity card). Working patients, who have a 100% medical disability or more permanently or 89% due to some disabilities, must obtain a form from Social Security recognized as a “medical disability protocol for income tax purposes.”
Be sure to stamp the form or photo with an original Social Security stamp. The Assessing Officer will equip the patient with a permanent permit which must be forwarded to the employer for further treatment.
There may be a situation where the assessee will require a special health committee, even in the case of 89% permanent medical disability.
Holders of temporary disability percentages or less than 89% can contact the assessee in the area of ​​residence and request a summons to the health committee. The Assessing Officer will equip the patient with appropriate forms and precise instructions regarding the continuation of treatment. Treatment, in this case, involves a fee.

Credit points for parents
Parents of children up to 18 are entitled to apply for two credit points under section 45 of the Ordinance due to a physical limitation, due to the child’s illness.
Parents of adults over 18 who have been determined to have a degree of permanent incapacity of at least 74% can apply to the Assessing Officer for credit points.
It should be clarified that this right is not enshrined in law and therefore, the application is not always approved.
Medical documents must be submitted to the Assessing Officer in the area of residence.

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