10.8.1. For taxpayers affected by disability

Amount

300 euros if they are 65 years old or older and their degree of disability is 33% or higher.
656 euros if they are 65 years old or older and the degree of disability is 65% or higher.
300 euros when the taxpayers are under 65 years of age and affected by a degree of disability equal to or greater than 65%.

A degree of disability equal to or greater than 65% will be considered accredited in the case of taxpayers whose disability is declared judicially, even if said degree is not reached.

Since the entry into force of Law 8/2021 to reform the Civil Code, the reference to judicial incapacitation extends to judicial resolutions in which representative guardianship of people with disabilities is established.

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 are a person with a disability and 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 section a) the number of minor children and judicially incapacitated adults subject to extended or rehabilitated parental authority or over whom representative guardianship has been established who are under 65 years of age with a degree of disability equal to or greater than 65% who do not receive income or are users of public or subsidized residences in the Autonomous Community.
In section b) the number of judicially incapacitated adult children subject to extended or rehabilitated parental authority or over whom representative guardianship has been established who are over 65 years of age, with a degree of disability equal to or greater than 65% who do not receive income or are users of public or concerted residences in the Autonomous Community.

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 "Of the owner" column:

In section a) the number of minor children and judicially incapacitated adults subject to extended or rehabilitated parental authority or over whom representative guardianship has been established who are under 65 years of age with a degree of disability equal to or greater than 65% who do not receive income or are users of public or subsidized residences in the Autonomous Community.
In section b) the number of judicially incapacitated adult children subject to extended or rehabilitated parental authority or over whom representative guardianship has been established who are over 65 years of age, with a degree of disability equal to or greater than 65% who do not receive income or are users of public or concerted residences in the Autonomous Community.