10.5.8. For taxpayers with disabilities and those over 65 years of age

Amount

• 360 euros for each taxpayer with a degree of disability equal to or greater than 33%.

• 144 euros for each taxpayer over 65 years of age.

Requirements and conditions

• These deductions are compatible with each other í

• The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax.

• Only taxpayers whose tax bases (general and savings) do not exceed 42,900 euros in individual taxation and 57,200 jointly may apply this deduction.

Completion

The amount of the deduction will be calculated by the program based on the data reflected in the personal and family data windows.