Due to taxpayer disability
Regulations: Art. 4 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
300 euros for each taxpayer who has a degree of disability accredited equal to or greater than 65 percent and are entitled to the application of the minimum for disability of the taxpayer.
Requirements and other conditions of the deduction
That the sum of the general tax base and the taxpayer's savings, boxes  and  of the declaration, does not exceed :
This deduction is incompatible with the deduction for disability of an ascendant or descendant with respect to the same person.
Consequently, descendants with disabilities who make up the family unit will generate joint taxation rights to the application of the deduction for disability of descendants and not to the deduction for disability of the taxpayer.
- In cases in which the taxpayer is a person over 75 years of age with an accredited degree of disability equal to or greater than 65 percent, this deduction will be applied and not the one established “For taxpayers over 75 years of age.”