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Practical manual for Income Tax 2021.

For taxpayers with disabilities

Regulations: Art. 1. Ten Text Consolidated version of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and requirements for applying the deduction

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

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

  • That the sum of the general and savings tax bases of the taxpayer, 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.