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Form 100. Personal Income Tax Return 2019

10.8.1. For taxpayers affected by disability

Taxpayers affected by disabilities who are 65 years of age or older may apply the following deduction:

  • 300 euros when they are affected by a degree of disability equal to or greater than 33%.

  • 656 euros when the degree of disability is equal to or greater than 65%.

Taxpayers under 65 years of age and affected by a disability equal to or greater than 65% may apply a deduction of 300 euros.

The degree of disability will be certified by the competent body in the matter, and will be considered certified when it concerns taxpayers whose disability is declared judicially.

Requirements

  • The total taxable base, less the personal and family minimum, must not exceed 18,900 euros for individual taxation or 31,500 euros for joint taxation. This requirement will be controlled by the program.

  • The taxpayer must not be a user of public or subsidized residences in the Community of Castilla y León.

Completion

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