10.13.11. For taxpayers with disabilities
Deduction amount
Taxpayers who have a proven degree of disability equal to or greater than 33% will have the right to apply a deduction of 100 euros.
Requirements
The sum of the general and savings tax bases cannot exceed 19,000 euros for individual taxation or 24,000 euros for joint taxation.
Completion
The deduction will be applied by the program when the requirements to be entitled to it are met.