For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
Regulations: Art. 4.One.g), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the Income Tax of Natural Persons and other transferred taxes, of the Valencian Community .
Deduction amount
179 euros for each taxpayer with a disability aged 65 or over.
Requirements and other conditions for the application of the deduction
The application of the deduction is conditional on the simultaneous fulfillment of the following two requirements:

That the taxpayer is at least 65 years old on the date the tax accrues (normally, December 31).

That has a degree of disability equal to or greater than 33 per 100 .
The status of a person with a disability will be accredited by means of the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.
The deduction will also be applicable when, without reaching said degree of disability, the disability is declared judicially.

The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
Note: This deduction will not apply if, as a consequence of the disability situation referred to in the previous paragraph, the taxpayer receives some type of benefit that is exempt from Personal Income Tax .
Quantitative limits of the deduction

The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [ 0500 ] and [ 0510 ] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:

In individual taxation, the result of multiplying the amount of the deduction (179 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000)

In joint taxation , the result of multiplying the amount of the deduction (179 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 37,000)
