10.4.9 For declarants with physical, mental or sensory disabilities or with descendants with this condition

Amount and requirements for applying the deduction:

For each taxpayer and, where applicable, for each member of the family unit, resident in the Autonomous Community of the Balearic Islands, who is legally considered a person with a disability, the following deductions are established according to the nature and degree of their disability. :

• 80 euros in case of physical or sensory disability of a degree equal to or greater than 33 and less than 65 percent.
• 150 euros in case of physical or sensory disability of a degree equal to or greater than 65 percent.
• 150 euros in case of mental disability of a degree equal to or greater than 33 percent.

The application of this deduction is conditional on the sum of the general tax base and the tax base of the taxpayer's savings less the taxpayer's minimum and the minimum for descendants, respectively, not exceeding the following amounts:

• 12,500 euros in individual taxation.
• 25,000 euros in joint taxation.

In the event that the spouses pay taxes individually and have the right to apply the family minimum for descendants, each one will have the right to apply the deduction in full. The deduction for the disability of the spouse is also applicable, as they are part of the family unit, regardless of whether the latter applies it in their own return.

Completion

You must first indicate in the window that opens in the program the number of people entitled to deduction, separating these by their degree of disability.

Below, and in a joint return, the number of filers with the right to deduction with separation according to the degree of disability.