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.
Amount of deduction
300 euros for each taxpayer who has a degree of disability accredited equal to or greater than 65% and is entitled to the application of the minimum for taxpayer disability.
Requirements and other conditions of the deduction
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That the sum of the general tax base and the taxpayer's savings base, boxes [0435] and [0460] of the declaration, does not exceed :
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For the application of this deduction, the rules for the application of the minimum per taxpayer and disability contained in the Personal Income Tax Law will be taken into account.
Incompatibility
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This deduction is incompatible with the deduction for disability of an ascendant or descendant with respect to the same person.
Consequently, disabled descendants who are part of the family unit will be entitled to joint taxation by applying the disability deduction for descendants and not the disability deduction for the taxpayer.
- In cases where the taxpayer is a person over 75 years of age with a certified degree of disability equal to or greater than 65 percent, this deduction will apply and not the one established “For taxpayers over 75 years of age.”