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Form 100. Personal Income Tax Return 2021

10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, aged 65 years or older

Amount

179 euros

Requirements

  1. Be at least 65 years old on the tax accrual date

  2. Have a degree of disability equal to or greater than 33%.

    The degree of disability will be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

  3. Not receiving any type of benefit exempt from personal income tax as a result of the disability situation.

  4. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Completion

If you meet the requirements to apply the deduction, you must check the box provided for this purpose.