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%.

• 300 euros when taxpayers are under 65 years of age and are affected by a degree of disability equal to or greater than 65%.

Requirements and conditions

• 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.

• 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.

Completion

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

If any of the children in the family unit entitle the deduction to be applied, the number of children must be entered in box " Common" or in box "Of the owner", as indicated below, taking into account that the same child can only be entered in one of the two boxes.

In the case of marriage when the children are common to both spouses, the number of children will be recorded in the "Common" column.

In another case or when there is a marriage where you have opted for individual data capture, the number of children will be reflected in the "Of the owner" column.