10,4,9 For taxpayers with physical, mental or sensory disability 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 are legally considered to be disabled persons, the following deductions are established according to the nature and degree of their disability:
- 80 Euros in the event of physical or sensory disability of a degree of 33 or more and less than 65 per 100.
- 150 Euros in the event of physical or sensory disability of a degree of 65 or more per 100.
- 150 Euros in the event of mental disability of a degree of 33 or more per 100.
The application of this deduction is conditional on the sum of the general tax base and the taxable base of the taxpayer's savings minus the minimum of the creditor and the tax-free threshold for descendants, respectively, not exceeding the following amounts:
- 12,500 Euros in individual taxation.
- 25,000 Euros in joint taxation.
In the event that spouses pay tax individually and have the right to apply the family tax-free threshold for descendants, each person will have the right to apply the deduction in full. The deduction for the disability of the spouse, as part of the family unit, is also applicable, regardless of whether the spouse applies it in his or her own declaration.
You must indicate in the window that opens in the program the number of people entitled to deduction, separating them by their degree of disability.
Then, in a joint declaration, the number of taxpayers entitled to deduction with separation according to the degree of disability.