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

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 means of 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 exempt benefit from personal income tax as a consequence 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 taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

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