10.7.2. For the disability of the taxpayer
Taxpayers with disabilities can deduct 300 euros from the total autonomous community contribution.
A degree of disability of 65% or more must be accredited.
The sum of the general tax base and that of the savings must not exceed the amount of 27,000 euros in individual taxation or 36,000 euros in joint taxation.
This deduction will be incompatible with the deduction for taxpayers over 75 years of age. If the taxpayer over 75 years of age has a disability status of 65% or more, the disability deduction will be applied.
In joint taxation, this deduction will be incompatible with the deduction for disability of descendants, the latter being applicable.
The deduction will be calculated by the program based on the data you have indicated in the "Personal and family data" windows.