Due to disability of ascendants or descendants
Regulations: Art. 5 and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
300 euros for each ascendant or descendant with an accredited degree of disability equal to or greater than 65 percent , which generates the right to apply the minimum due to disability of ascendants or descendants.
Requirements and other conditions of the deduction
That the sum of the general tax base and the taxpayer's savings , boxes  and  of the declaration, does not exceed :
For the application of this deduction, the rules for the application of the minimum by ascendants , descendants and will be taken into account. disability ##4##contained in the Personal Income Tax Law .
However, when two or more taxpayers are entitled to the application of this deduction with respect to the same ascendants or descendants and one of them does not meet the previous requirement, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by ascendants, descendants and disability .
In cases of joint taxation , the deduction applicable to descendants with disabilities will always be this and not the deduction for the taxpayer's disability.
This deduction is incompatible with the taxpayer's disability deduction with respect to the same person .
Consequently, descendants with disabilities who make up the family unit will generate joint taxation rights to the application of the deduction for disability of descendants and not to the deduction for disability of the taxpayer.
In cases in which the ascendant is a person over 75 years of age with an accredited degree of disability equal to or greater than 65 percent, this deduction will be applied and not the one established “For care of ascendants over 75 years".