10.8.1. For taxpayers affected by disability

Taxpayers affected by disability who are 65 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 the taxpayers are under 65 years of age and affected by a degree of disability equal to or greater than 65%.

Requirements and conditions

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

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

• The degree of disability will be accredited by certification from the body competent in the matter, and will be considered accredited in the case of taxpayers whose disability is judicially declared.

Completion

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

If any of the children who are members of the family unit are entitled to the application of the deduction, it will be reflected in the box " Common" or in the box "Of the owner", as indicated Next, the number of children, 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 entered in the "Common" column.

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