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Form 100. 2019 Personal Income Tax return

10.8.1. For taxpayers affected by disability

Taxpayers affected by disability who are 65 or older, the following deduction may be applied:

  • 300 Euros when they are affected by a degree of disability of 33% or more.

  • 656 Euros when the degree of disability is 65% or more.

Taxpayers under 65 years of age and those affected by a degree of disability of more than 65% may apply a deduction of 300 euros.

The degree of disability will be accredited by means of a certificate from the competent body in the field, and it will be considered accredited in the case of taxpayers whose disability is legally declared.

Requirements

  • The total taxable base, minus the personal and family tax-free threshold, must not exceed 18,900 euros in individual taxation or 31,500 in joint taxation. This requirement will be controlled by the program.

  • The taxpayer must not be a user of public or private residences in the Community of Castile and León.

Completion

In the data capture window, you must check whether you meet the requirements to apply the deduction.