By taxpayers with disabilities, at a degree of 33 or more, of 100 or more years of age 65
Regulations: Art. 4.Uno.g), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.
Amount of the deduction
179 Euros for each taxpayer with a disability of at least 65 years of age.
Requirements and other conditions for applying the deduction
The application of the deduction is conditional on the simultaneous fulfilment of the following two requirements:
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The taxpayer is at least 65 years old at the date of accrual of the tax (usually 31 December).
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They have a degree of disability equal to or greater than 33 per 100.
The status of person with disabilities will be accredited by means of the corresponding certificate issued by the competent bodies in the area of social services of the Government or by the corresponding bodies of the State or of other Autonomous Communities.
The deduction will also be applicable when, without reaching this degree of disability, the disability is declared judicially.
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The sum of the general net tax base and the tax base of the savings, boxes [0500] and [0510] of the tax return, is not greater than:
Note: This deduction will not be applied if, as a result of the disability situation referred to in the previous paragraph, the taxpayer receives any type of benefit that is exempt from Personal Income Tax.
Quantitative limits of the deduction
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The full amount of the deduction (179 euros) will only be applicable to taxpayers whose sum of the general net tax base and the net savings base (boxes [ 0500 ] and [ 0510 ] of the tax return) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.
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When the sum of the general net tax base and the tax 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 as follows:
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In individual taxation, the result of multiplying the amount of the deduction (179 euros) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)
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In joint taxation, the result of multiplying the amount of the deduction (179 euros) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)
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