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Practical Income Manual 2021.

For taxpayers affected by disability

Regulations: Art. 6 Text Recast of the legal provisions of the Community of Castilla y León on matters of own taxes and taxes assigned by the State, approved by Legislative Decree 1/2013, of September 12.

Deduction amount

  • 300 euros for each taxpayer, of age equal to or greater than 65 years, affected by a degree of disability equal to or greater than 33 per 100 .

  • 656 euros for each taxpayer, of age equal to or greater than 65 years, affected by a degree of disability equal to or greater than 65 per 100 .

  • 300 euros for each taxpayer under 65 years of age affected by a degree of disability equal to or greater than 65 percent .

Requirements and other conditions for the application of the deduction

Regulations: See art. 10 of the Consolidated Text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes.

  • That the sum of the general tax base and the tax base of savings of the taxpayer less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • That the taxpayer is not a user of public or concerted residences of the Community of Castilla y León.

  • That the degree of disability be accredited by certification issued by the body competent in the matter. Said degree will be determined in accordance with the scale currently referred to in article 354 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of 31).

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

    A degree of disability equal to or greater than 33 percent will also be considered accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or severe disability pension and in the case of pensioners from passive classes who have recognized a retirement pension or retirement due to permanent incapacity for service or uselessness.