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Practical Income Manual 2022.

For taxpayers affected by disability

Regulations: Art. 6 and 10 Text Recast of the legal provisions of the Community of Castilla y León on matters of own taxes and those 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 euros for each taxpayer, aged 65 years or older, 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

  • 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 October 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.

    Please note that, as of the entry into force of Law 8/2021 to reform the Civil Code, the references made to judicial incapacitation extend to judicial resolutions in which representative guardianship of people with disabilities is established. disability.

    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.