10.1.8. For taxpayers with disabilities

Taxpayers who are legally considered disabled due to having a degree of disability of 33% or more, according to 100 with the scale referred to in article 367 of the Consolidated Text of the General Social Security Act, approved by Royal Legislative Decree 8/2015, of 30 October, will have the right to apply a deduction of 100 euros, provided that the sum of the bases General tax and savings tax is not greater than 19,000 euros in the event of individual taxation or 24,000 euros in the event of joint taxation.

The deduction is generated automatically by the program based on the data reflected in the personal and family data window and the amount of the sum of the taxable bases.