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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.


  • 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.


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