In the total income earned as a natural person, as it results from the summation of income from salaried work and pensions, business activity, capital or capital transfer surplus, whether it is taxable or exempt, real or presumed and if it exceeds twelve thousand (12,000) Euros, a special solidarity contribution shall be imposed and calculated based on scale, as provided by the applicable legislation.

Please note that:

Disabled people with a disability percentage of 80% or more, as well as the fully blind, shall be exempted from imposition of the special solidarity contribution for their entire income (exemptions are detailed in article 43a par.2 of the Income Tax Code).