10,15,7. For taxpayers with a degree of disability of 33% or more, of age equal to or greater than 65 years
Each taxpayer with a disability of at least 65 years of age has the right to a deduction of 179 euros provided that the following requirements are met simultaneously:

Be at least 65 years old on the tax accrual date

Be a person with a disability degree of 33% or more. 100 The degree of disability will be accredited by means of the corresponding certificate issued by the competent bodies of the Government or by the corresponding bodies of the State or of other Autonomous Communities.

No type of benefit that is exempt from Personal Income Tax as a result of the disability situation.

The sum of the general net tax base and the tax base of the taxpayer's savings is not greater than 25,000 euros in individual taxation or 40,000 euros in joint taxation.
Limit
The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:

In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)
Completion
If you meet the requirements for applying the deduction, you must check the box in the data capture window with an "X."