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Practical Income Manual 2021.

For taxpayers with disabilities

Regulations: Art. 1. Ten Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and requirements for applying the deduction

  • 100 euros for each taxpayer who has a proven degree of disability equal to or greater than 33 percent

    Note: Regarding the accreditation of the degree of disability take into account the provisions of article 72 Personal Income Tax Regulations discussed in chapter 14 of this Manual when talking about the minimum for disability.

  • That the sum of the general tax bases and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 19,000 euros in individual taxation.

    • - 24,000 euros in joint taxation.